CJRS Extension

The Coronavirus Job Retention Scheme (CJRS) was due to end on 31 October. However, has now been extended until 31 March 2020. The government will now pay 80% of wages for the hours furloughed employees do not work, up to a cap of £2,500 for periods from 1 November until January 2021. Employers will still need to pay all employer National Insurance and pension contributions. Employers may choose to top up their furloughed employees’ wages beyond the 80%.

This will then be reviewed by the government where they will decide whether economic circumstances are improving enough to ask employers to contribute more.

How will it work?

Employers will have flexibility to furlough their employees full-time or ask employees to work on a part-time basis and furlough them for the rest of their usual working hours. Employers will have to cover their wages for any hours they work as well as all employer National Insurance and pension contributions.

You will be able to claim either shortly before, during or after running your payroll. If you are a client of ours we will process this for you, under your instruction to use this scheme.

How to check if your employees are eligible

Employers can claim for employees who were on their PAYE payroll on 30 October 2020. Employers must have made an RTI submission to HMRC between 20 March and 30 October 2020, notifying a payment of earnings for an individual employee.

If employees were made redundant but were notified to HMRC on an RTI submission on or before 23 September, they can also qualify for the scheme if they’re re-employed.

Neither the employer nor the employee needs to have previously used the CJRS.

What you need to do now

  • Check if employees are eligible for the scheme, based on the information above
  • Agree working hours with your employees, so they know whether they are being furloughed fully or part-time during November
  • Keep the records that support the amount of CJRS grant you claim in case HMRC need to check it. If you have previously made a claim you can view, print or download copies by logging into your CJRS service on GOV.UK
  • Notify your accountant/payroll specialist (if required) of which employees need to be claimed for

In light of the CJRS Extension, the Job Support Scheme has now been postponed until further notice.

When employees are on furlough

During hours which employees are on furlough, they cannot do any work for their employer that makes money or provides services for their employer or any organisation linked or associated with their employer.

Employees can:

  • take part in training
  • volunteer for another employer or organisation
  • work for another employer (if contractually allowed)


In light of the CJRS Extension, the Job Support Scheme has now been postponed until further notice.

For other Covid related information, please take a look at our Covid-19 Resources page: www.xebraaccounting.co.uk/covid-19

As always, if you have any questions, please do not hesitate to contact us.