Latest (2nd November) on CJRS extension

*Update* On Thursday 5th November 2030, the UK government confirmed a further extension until the end of March 2021

The government have issued the following information which may provide some added clarity:

Extending the Coronavirus Jobs Retention Scheme (CJRS)

The CJRS will be extended until 2 December 2020. In March, we announced the Coronavirus Jobs Retention Scheme to help firms keep millions of people in employment. In light of the new national restrictions, and to make life easier for employers rather than transitioning to the new Job Support Scheme as planned, we are extending the CJRS to provide necessary support to the wage costs of employers. The Job Support Scheme is postponed.

Eligible employees will receive

Eligible employees will receive 80% of their usual salary for hours not worked, up to a maximum of £2,500 per month.

Employer flexibility

Businesses will have flexibility to use the scheme for employees for any amount of time and shift pattern, including furloughing them full-time.

Employer contribution

There will be NO employer contribution to wages for hours not worked. As in August, employers will only be asked to cover National Insurance and employer pension contributions. The vast majority businesses who used the CJRS pay NO NICs or pension contributions (accounting for around 50% of job). For an average claim, this accounts for just 5% of total employment costs or £70 per employee per month.


The extended Coronavirus Job Retention Scheme will operate as the previous Scheme did, with businesses being able to claim either shortly before, during or after running payroll. Claims can be made from next week (exact day TBC) and as previously, paid within 6 working days.

Employee Eligibility

Neither the employer nor the employee needs to have previously claimed or have been claimed for under CJRS to make a claim under the extended CJRS (if other eligibility criteria are met).

Employees notified by RTI submission to HMRC on or before 30th October will be eligible.


Employees employed as of 23 September (day of Job Support Scheme Announcement) and notified to HMRC by RTI on or before that date, who have since been made redundant can be rehired and placed on the Scheme


Employers will be desperate to understand the changes required in the calculations required for this extended a Furlough.

As the scheme allows for new groups of qualifying employees, what are the rules for the calculation of:

  • Reference salary (which is not necessarily salary)
  • Usual hours (which may not be contract hours)

PAYadvice.UK 2/11/2020 updated 6/11/2020

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