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Coronavirus Job Retention Scheme (CJRS) – Updates

31st Aug 2020

Under the Coronavirus Job Retention Scheme, all UK employers will be able to access support to continue paying part of their employees’ salary for those employees that would otherwise have been laid off during this crisis.

Key Dates: –

31st October 2020 – Scheme closes

30 November 2020 – Last day to submit claims


All UK employers are eligible.

As at midnight on 16 August 2020, the scheme had been used by 1.2 million employers, to protect 9.6 million jobs and the total value of claims made was £35.4 billion.

The first phase of the Coronavirus Job Retention Scheme (CJRS1) was in place until 30 June 2020 when it closed to new entrants.  From that point onwards, employers were only able to furlough employees that they had already been furloughed for a full three-week (21 calendar days) continuous period.  Employers had until 31 July 2020 to make any claims in respect of pay periods between 1 March to 30 June 2020.

Flexible Furlough Scheme (FFS)

Phase 2 (CJRS2) also known as Flexible Furlough Scheme (FFS) began on the 1st July 2020. Only employees that had previously been furloughed in Phase 1 would qualify for the employer grant. Flexible furlough will enable employees to work part of their “usual hours” and for unworked hours to be paid up to 80% of their usual wage in total.

The scheme will end on 31 October 2020, from 1 August 2020 employers will need to cover the associated costs of the 80% pay including Employers NI and pension contributions. From 1 September the grant will reduced to 70% meaning the employer must cover the additional 10% and from 1 October the grant will reduce to 60% meaning the employer must cover 20% and the associated costs.

Further details can be found HERE.

How to access the scheme

You will need to:

  1. Check if you can claim
  2. Check which employees you can put on furlough
  3. Calculate 80% of your employees’ wages and associated costs
  4. Claim for your employees’ wages online via the new online portal
  5. Report a payment in PAYE Real Time Information (RTI)

How much will be covered by the CJRS grant

The table below shows the level of grant available through the months the scheme is active.

 March to JuneJulyAugustSeptemberOctober
Government Contribution:
Employer NICs & Pension Contributions
Government Contribution:
80% up to £2500 per month80% up to £2500 per month80% up to £2500 per month70% up to £2187.50 per month60% up to £1875 per month
Employer Contribution:
Employer NICs & Pension Contributions
Employer Contribution:
NoNoNo10% up to £312.50 per month20% up to £625 per month
Employee Receives80% up to £2500 per month80% up to £2500 per month80% up to £2500 per month80% up to £2500 per month80% up to £2500 per month
Open to new entrants
(employees furloughed for the first time)
Last day to begin furlough is 10th June 2020
Flexible FurloughNoYesYesYesYes