Only last week we provided information on the Job Support Scheme (JSS) which was to come into force on 1st November, replacing the Coronavirus Job Retention Scheme (CJRS).
However, the announcement of a month-long lockdown, in England, brought with it an extension of the Coronavirus Job Retention scheme (CJRS). The scheme will remain open until the end of November, with employees receiving 80% of their current salary for hours not worked, up to a maximum of £2,500.
Under the extended scheme, the cost for employers will be similar to that in August, where the employee receives 80% of their wages, and the employer can recover this through the CJRS. The employer must pay for all the employer’s NI and minimum workplace pension contributions. This means the extended furlough scheme is more generous for employers than it was in October.
Which employees qualify
In a change to the existing furlough rules Employees who were on the employer’s payroll at 30th October 2020 will qualify to be included in CJRS claim for November; they don’t have to have been included in an earlier CJRS claim. The employer must have paid the employee, and that payment must have been reported on an RTI return before midnight on 30th October.
The claim process
The claim process will be very similar to that which has applied so far under CJRS, the employer will have to report the hours the employee has not worked in a claim period, and the usual hours.
We do not yet know if the employee’s pay must be reported on an RTI return before the CJRS grant is submitted for November pay periods.
Further details and legislation are expected to be published shortly.
The Job Support Scheme, which was scheduled to come in on Sunday 1st November, has been postponed until the furlough scheme ends.
