Commentary

A8.201 Introduction of the coronavirus job retention scheme (CJRS)

Administration and compliance

A8.201 Introduction of the coronavirus job retention scheme (CJRS)

Division A8.2     Coronavirus (COVID-19) and employment

For updates affecting this Division please see Part A0 Updates

Coronavirus job retention scheme

A8.201 Introduction of the coronavirus job retention scheme (CJRS)

For the latest New Developments, see ND.1956, ND.1957, ND.1960.

On 20 March 2020, the Government announced measures to protect employers and employees under the coronavirus job retention scheme (CJRS). The CJRS is designed to support employers whose operations have been severely affected by coronavirus (COVID-19) to retain their employees and protect the UK economy. It was due to end on 31 October 2020. It was initially intended to be extended until 2 December 20201 but on 5 November it was confirmed that it will now run until 31 March 20212. HMRC advised in an email on 3 November 2020 that there will be no gap in support — the CJRS will run through as if there had been no announced closure in terms of the availability of support. On 17 December 2021, it was announced that the scheme will be extended until 30 April 20213. On 3 March 20214, in the Budget statement, it was confirmed the scheme would be extended once again and is now expected to conclude on 30 September 2021.

For November 2020 until 30 April 2021 the scheme will provide support at 80%, the same level as was previously available in August. Initially, the policy was due to be reviewed in January 2021 to decide whether economic circumstances are improving enough to ask employers to contribute more. However, the announcement

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