Coronavirus Support Update - The Coronavirus Job Retention Scheme


The Coronavirus Job Retention Scheme Update

Coronavirus Job Retention Scheme: a cash grant that is designed to allow employers to retain staff who would otherwise be laid off.

HMRC Full Update

CJRS Key Dates

CJRS Contributions

At a glance -

The grant consists of:

Other information:

How to claim -

Key points -

Scheme closure to new entrants -

UPDATE 18 June 2020: PAYE and NIC payments -

We understand that it is a condition of the scheme that, having paid furloughed staff, employers must pay all PAYE and NIC over to HMRC or their claims may be refused. This condition is not immediately clear when making a claim under the scheme so, if HMRC are refusing furlough claims due to unpaid PAYE and NIC, businesses should contact HMRC to discuss their position and see if HMRC will agree to retaining the overdue PAYE/NIC from future CJRS payments to help them get up to date, and allow them to continue receiving support under CJRS. This does not apply to general employer tax arrears, only to overdue PAYE and NIC in respect of payments to furloughed employees.

UPDATE 12 May 2020: Extension of scheme and proposed relaxation of rules -

The scheme is to be extended by a further four months to the end of October 2020.
A relaxation in the rules is planned to allow furloughed workers to work part-time. From this date also the employer will need to make a contribution towards furloughed workers’ wage costs. More details are expected on this by the end of May. The scheme will continue in its current form until the end of July.

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