Coronavirus Job Retention Scheme (original version to 30 June 2020)
Coronavirus Job Retention Scheme (original version to 30 June 2020)

The following Employment practice note provides comprehensive and up to date legal information covering:

  • Coronavirus Job Retention Scheme (original version to 30 June 2020)
  • Key elements of the scheme
  • Which Treasury Direction applies to a claim
  • Claims made on or after 23 May 2020
  • Claims made on or before 22 May 2020
  • Transitional provisions
  • Which employers are eligible
  • Administrators
  • Public sector employers
  • Individuals
  • More...

This Practice Note considers the Coronavirus (COVID-19) Job Retention Scheme (CJRS), first announced by the government on 20 March 2020. The Coronavirus Job Retention Scheme is a temporary scheme, initially announced to be in place for three months starting from 1 March 2020, but HM Treasury announced, on 17 April, that this was extended to 30 June, and then announced, on 12 May, that it was extended until 31 October 2020.

Changes to the CJRS, with HMRC contributions to furloughed employee wages tapering progressively from 1 August until the scheme closes on 31 October, and flexible furloughing being possible from 1 July, were announced by the Chancellor of the Exchequer on 29 May 2020. For further information on the ‘flexible furloughing’, revised version of the CJRS, see Practice Note: Coronavirus Job Retention Scheme (revised version from 1 July 2020).

For information:

  1. on the pensions implications of the CJRS, see Practice Note: The Coronavirus Job Retention Scheme—the pensions implications

  2. on the Self-Employment Income Support Scheme (SEISS), that may be available to those who pay tax on their trading profits through Income Tax Self-Assessment, see Practice Note: Self-Employment Income Support Scheme

  3. on dealing with workplace issues during the coronavirus pandemic, see Practice Note: Coronavirus (COVID-19)—issues for employers

  4. on holiday and holiday pay, see Practice Note: Coronavirus (COVID-19)—holiday and holiday pay, in particular the section on furloughed workers

  5. on

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