Stronachs Logo

On 5 November 2020, the Government announced that the Coronavirus Job Retention Scheme (CJRS) will now remain open until 31 March 2021.

HMRC have issued a policy paper which provides details on:

  • The eligibility criteria for employers and employees;
  • What employers will need to do in order to claim; and
  • Updated information on reference data to calculate those claims.

Employers can claim for employees who were employed and on their PAYE payroll on 30 October 2020. They do not need to have used the CJRS previously.

For claim periods running to January 2021, the Government will pay 80% of wages up to a cap of £2500. Meanwhile, employers will be required to pay employer NICs and pension contributions. This contribution will be re-evaluated in January. As with the existing scheme, employers may top up employee wages and flexible furloughing is permitted.

The reference period for calculating reference pay and usual hours will vary between:

  • Employees who have previously been furloughed; and
  • Employees who have not previously been furloughed.

Employees who are having to shield in line with public health guidance, and those who have caring responsibilities resulting from coronavirus, can be furloughed.

Employees who were employed and on the employer’s payroll on 23 September 2020, and who were made redundant or stopped working for their employer after that date, can be re-employed and claimed for.

Full guidance is set to be published on 10 November 2020.  The full policy paper can be found here.  


The extension of the CJRS has also impacted the following:

  • The Job Support Scheme has now been postponed until further notice; and
  • The Job Retention Bonus will no longer be paid in February 2021, but a further retention incentive may be arranged at a later date.

For information or guidance please contact a member of the employment team.  

Chambers Leading Firm 2020 bw

Contact Info

28 Albyn Place, Aberdeen AB10 1YL
Tel: +44 1224 845845


Camas House, Fairways Business Park,
Inverness IV2 6AA
Tel: + 44 1463 713225

The Legal 500 – The Clients Guide to Law Firms