Coronavirus Job Retention Scheme—Practice Notes
Coronavirus Job Retention Scheme—Practice Notes

The following In-house Advisor practice note provides comprehensive and up to date legal information covering:

  • Coronavirus Job Retention Scheme—Practice Notes
  • CJRS Practice Notes

Coronavirus Job Retention Scheme—Practice Notes

This Practice Note provides a summary of the Practice Notes available in Lexis®PSL Employment that consider different aspects of the Coronavirus Job Retention Scheme (CJRS).

CJRS Practice Notes

Practice NoteSummary
Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021)This Practice Note considers the extended version of the CJRS that applies between 1 May and 30 September 2021, under which, during May and June, employers can claim 80% of an employee’s usual salary for hours not worked, up to a maximum of £2,500 per month and, from July, the CJRS grant reduces. It considers the key guidance, key points to note, key dates, which employers are eligible to claim a grant under the scheme, which employees can be furloughed, the effect of an employee transfer, agreeing furlough arrangements, what the employer can claim, the contributions the employer has to make and what needs to be paid to the employee, the procedure for making a claim, dealing with errors, publishing details of employers who claim and HMRC enforcement.
Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021)This Practice Note considers the extended version of the CJRS that applies between 1

Popular documents