UK Government support measures

Coronavirus Job Retention Scheme (CJRS)

What is it?

Businesses can claim for some of your employee’s wages if they have put them on furlough or flexible furlough because of Coronavirus.

In his Budget on 3 March 2021, the Chancellor of the Exchequer, the Rt Hon Rishi Sunak MP announced aextension of the Coronavirus Job Retention Scheme to September 2021 across the UK. Employers will be expected to pay 10% towards the hours their staff do not work in July, increasing to 20% in August and September, as the economy reopens.

Under the furlough scheme, employees placed on leave receive 80% of their pay, up to a maximum of £2,500 a month.The extension will apply UK-wide and eligible employers across the UK, small or large, including charitable or non-profit, will be able to claim for the extended CJRS. Businesses will have flexibility to use the scheme for employees for any amount of time and shift pattern, including furloughing them full-time. Employers will need to agree a furlough agreement with the employee. For the hours not worked, employers will only be asked to cover National Insurance and employer pension contributions which, for the average claim. For the hours worked, employers will need to cover employees’ contracted wages, National Insurance and employer pension contributions.

In January 2021, the UK government will review the policy to decide whether economic circumstances have improved enough to ask employers to contribute more.

The Job Support Scheme and Job Retention Bonus have been postponed.

Am I eligible?

Neither the employer nor the employee needs to have previously claimed or have been claimed for under CJRS to make a claim under the extended CJRS (if other eligibility criteria below are met).


  • All employers with a UK bank account and a UK PAYE payroll scheme that was registered on or before 30 October can claim the grant. This includes businesses, charities, recruitment agencies and public authorities.
  • 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 UK government expects that publicly funded organisations will not use the scheme, as has already been the case for CJRS, but partially publicly funded organisations may be eligible where their private revenues have been disrupted. All other eligibility requirements apply to these employers.


  • Furloughed employees must have been employed and on an employer’s PAYE payroll on 30 October 2020. This means a Real Time Information (RTI) submission notifying payment for that employee to HMRC must have been made on or before 30 October 2020.
  • As under the current CJRS rules, employees can be on any type of employment contract.
  • Employers can claim the grant for the hours their employees are not working, calculated by reference to their usual hours worked in a claim period.
  • If employees were on payroll as of 23 September 2020 (i.e. notified to HMRC on an RTI submission on or before 23 September) and were made redundant or stopped working for their employer afterwards, they can also qualify for the scheme if their employer re-employs them.

Click here to find out which employees you can put on furlough to use the Coronavirus Job Retention Scheme. Click here to check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme.

What do I need to do to access it?

The extended Coronavirus Job Retention Scheme will operate as the previous scheme did. An employer can make their claim in anticipation of an imminent payroll run, at the point they run their payroll or after they have run their payroll.

  • Claims can be made from 8am Wednesday 11 November and as previously, paid after 6 working days.
  • Employers must report and claim for a minimum period of 7 consecutive calendar days.
  • Employers will need to report actual hours worked and the usual hours an employee would be expected to work in a claim period.

For information on claiming for wages through the scheme click here.

Who do I need to speak to?

Businesses can access the online portal here.
Calculate how much you have to pay your furloughed employees for hours on furlough, how much you can claim for employer NICs and pension contributions and how much you can claim back.
Employers should have all their information and calculations ready before beginning their application. They should retain all records and calculations, in case HMRC need to contact them.