Coronavirus Job Retention Scheme (CJRS) – update

After the Government's announcement on 31 October 2020, the CJRS furlough scheme has been extended for November 2020.


  • The extended scheme will operate in the same way as previously with businesses paid upfront to cover wage costs
  • The extension is until December
  • The grant mirrors that of August with the government paying 80% up to £2,500
  • Employers will need to pay Employers NIC and Employers pension contributions
  • Both full-time and flexible furloughing will be allowed
  • The Job Support Scheme will be introduced following the end of the CJRS

Who is eligible?


  • All employers with a UK bank account and UK PAYE scheme can claim
  • Neither the employer nor employee needs to have previously used the CJRS


  • Employees must be on thee employers PAYE scheme by 23.59 30th October 2020
  • Meaning a RTI form must have been sent to HMRC for that employee on or before 30th October
  • Employees can be on any type of contract
  • Employers can claim the grant for the hours not worked by the employee under the same method as before
  • Employers will need to report hours worked and usual hours an employee would expect to work in a claim period
  • For worked hours – employer will pay them as normal

What support is being provided and employer costs:

  • For hours not worked – the government will pay 80% of wages up to £2,500.
  • The grant must be paid in full to the employee
  • Employers will pay employer NICS and pension contributions
  • Employers can choose to top up employee wages above the grant at their own expense