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Furlough scheme extended until March 2021

The Government only confirmed that the CJRS would be extended to 2 December at the end of October in response to the new lockdown restrictions, but it has already taken the unprecedented step of extending it further until the end of March for all parts of the UK.

As before, eligible employees will receive 80 per cent of their usual salary for hours not worked, up to a maximum of £2,500 per month.

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

Employers will only be required to contribute for any hours worked and pay National Insurance and employer pension contributions for hours not worked.

The extended CJRS will operate along the same lines as the previous scheme and businesses will be able to claim either shortly before, during or after running payroll.

Claims for November can be made from 8am Wednesday 11 November but must be submitted to HMRC by no later than 14 December 2020.

The Government has said that claims relating to each subsequent month should be submitted by day 14 of the following month. This will ensure prompt payment following the end of the month.

Importantly, neither the employer nor the employee needs to have previously claimed or have been claimed for under CJRS to claim the extended CJRS, as long as other eligibility criteria are met. 

Employers are permitted to claim for any for employees who were employed and on their PAYE payroll on 30 October 2020.

This means the employer must have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 30 October 2020, notifying a payment of earnings for that employee.

The Government has also confirmed that employees that were employed and on the payroll on 23 September 2020 who were made redundant or stopped working afterwards can be re-employed and claimed for. 

However, the employer must have made an RTI submission to HMRC from 20 March 2020 to 23 September 2020, notifying a payment of earnings for those employees.

The Chancellor said that the extended CJRS would be reviewed in January, at which point the contributions made by the employer to the scheme may be adjusted.

Further details on how to claim are currently available by clicking here and full guidance on the new extended scheme will be published by the Government on Tuesday 10 November 2020.