The Coronavirus Job Retention Scheme (CJRS) was announced by the government on 20 March 2020. It is a temporary scheme in place for three months starting from 1 March 2020, but it may be extended if necessary. Employers can use the scheme anytime during this period. The detail of the scheme is outside the scope of this Q&A, but broadly, it allows qualifying employers to designate certain employees as being ‘on furlough’, ie their employment will be suspended as a temporary measure, with a view to helping those employers whose operations have been affected by coronavirus to retain their employees and protect the UK economy. Under the scheme, HMRC will reimburse 80% of furloughed workers’ wage costs (calculated as set out in guidance on the scheme), up to a cap of £2,500 per month, per employee.