Coronavirus Job Retention Scheme (revised version from 1 July 2020)
Coronavirus Job Retention Scheme (revised version from 1 July 2020)

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

  • Coronavirus Job Retention Scheme (revised version from 1 July 2020)
  • Job Retention Bonus
  • Guidance on the revised CJRS
  • Key points to note
  • Key dates
  • CJRS—original version
  • Right to statutory redundancy and other termination payments
  • Using the CJRS grant to pay employee during notice period
  • The guidance from 10 July
  • The guidance (and Treasury Directions) until 10 July
  • More...

This Practice Note considers the ‘flexible furloughing’, revised version of the Coronavirus Job Retention Scheme (CJRS) that applies from 1 July 2020.

The original version of the CJRS was first announced by the government on 20 March 2020, 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 Coronavirus Job Retention Scheme (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 and accompanied by a factsheet. See News Analysis: Chancellor details changes to Coronavirus Job Retention Scheme (CJRS) and Self-Employment Income Support Scheme (SEISS).

Further detail was provided regarding the revised CJRS that operates from 1 July 2020 on the evening of 12 June 2020 when HMRC published three new guidance documents and updated six existing ones. For full details of those publications and changes, see News Analyses: Revised 1 July Coronavirus Job Retention Scheme: HMRC publishes further and updated guidance and COVID-19: CJRS flexible furloughing.

The Treasury exercised its powers to make Treasury Direction No 3 on 25 June (published on 26 June).

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