A8.201 Introduction of the coronavirus job retention scheme (CJRS)
For the latest New Developments, see ND.2056, ND.2086.
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. The CJRS was originally due to end on 31 October 2020 and extended with an eventual end date of 30 September 2021.
Initially, the policy on how much support to give 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 on 17 December 2021 confirmed support remained at 80% until 30 April 2021. Employees included on an RTI submission by 23 September can qualify if they are re-employed. In Budget 2021, it was confirmed that the same 80% level of support for a further 3 months to 30 June 2021, with a lower 70% level of support applying for the month of July 2021 with employers required to pay for 10% of salaries, and a further reduction to 60% applying for the final two months, August and September 2021, with the employer required to pay for 20% of salaries for this period.
Putting the scheme into effect
The CJRS was given formal legal effect by a direction