This is a quick update on the latest version of the Coronavirus Job Retention Scheme (CJRS), most commonly known as the furlough scheme.
As you will be aware the scheme has been extended until March 2021, and we understand that the current rules are likely to last until January, when there may be changes again. We are back to the claiming 80% (capped at £2,500) again, but you are expected to pay employer’s NIC and pension. As before you must have a written agreement to furlough your staff. If you already had one, you can simply extend that agreement.
Some distinct changes you might not be aware of – this time we cannot use furlough pay to cover notice pay. Any notice pay from the start of December to the end of January cannot be claimed for under the scheme. You should also note that there are now strict dates for making payments.
| Days of furlough claimed: | Claim must be made by: |
| November 2020 | 14 December 2020 |
| December 2020 | 14 January 2021 |
| January 2021 | 15 February 2021 |
| February 2021 | 15 March 2021 |
| March 2021 | 14 April 2021 |
Full details of the scheme are clearly set out on the Government:
https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme
If you have any questions please do not hesitate to contact us.