Coronavirus Job Retention Scheme (CJRS)/Furlough
The Coronavirus Job Retention Scheme (CJRS) was introduced in 2020 to assist businesses during the COVID-19 pandemic by providing grants to cover a proportion of the wages of staff that were furloughed due to the pandemic.
Since the CJRS was first introduced in April 2020, there have been various extensions, the latest of which is until 30 September 2021. We have summarised the current position below and you can find all of our previous articles relating to the CJRS to the left of this page.
Who can claim?
Any employer with a UK PAYE scheme and and a UK bank account.
How much can be claimed?
Under the current extension, employers can claim as follows:
- Up to 30 June 2021 - 80% of an employee's current salary
- From 1 July 2021 - 31 July 2021 - 70% of an employee's current salary with the employer contributing 10%
- From 1 August 2021 - 30 September 2021 - 60% of an employee's current salary with the employer contributing 20%
When must claims be made by?
Claims must be submitted by 11.59pm 14 calendar days after the month you’re claiming for. If this time falls on the weekend or a bank holiday then claims should be submitted on the next working day. e.g. a claim for furlough days in April 2021 must be made by 14 May 2021.
HMRC may accept late claims if the claimant can show all of the following:
- There is a reasonable excuse
- Reasonable care has been taken to try and claim on time
- The claim was made without delay as soon as the claimant was able to.
Read the Government’s updated guidance here.
How to make a claim here.
To calculate how much to claim here.
The caveat applies that as the Coronavirus Job Retention Scheme is a matter of employment law, you should verify any action with a HR Advisor or Employment Lawyer.