Coronavirus job retention scheme (CJRS) and job retention bonus

Produced by Tolley
  • (Updated for Coronavirus (COVID-19))
Coronavirus job retention scheme (CJRS) and job retention bonus

The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Coronavirus job retention scheme (CJRS) and job retention bonus
  • Introduction of the scheme
  • Timeline for scheme and amount of support
  • Eligible businesses
  • Eligible employees
  • Eligibility until 30 June 2020
  • Eligibility from 1 July 2020
  • Volunteer work or training
  • Union representatives and pensions trustees
  • Working for a different employer while furloughed
  • More...

Introduction of the scheme

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 given formal legal effect by a direction issued by HM Treasury on 15 April 2020, with a second, updated direction issued on 20 May 2020. HMRC has updated its guidance multiple times, so it is important that employers who have furloughed staff review scheme updates and adjust their arrangements to ensure they meet current claim criteria. There is a collection of guidance here: Coronavirus job retention scheme. See the specific pages below:

  1. guidance for employers: Check if you can claim for your employees’ wages through the CJRS, Steps to take before calculating your claim using the coronavirus job retention scheme, Check which employees you can put on furlough to use the coronavirus job retention scheme, Claim for wages through the coronavirus job retention scheme, Reporting employees’ wages to HMRC when you have claimed through the coronavirus job retention scheme, Download a template if you are claiming for 100 or more employees through the coronavirus job retention scheme, Pay coronavirus job retention scheme grants back, Individuals you can claim for who are not employees, Coronavirus job retention scheme: step-by-step guide for employers, Steps to take before calculating your claim using the coronavirus job retention scheme

  2. guidance for employees: Check if your employer can use the CJRS

For an initial analysis of the direction, see the CIOT’s article: The ‘furlough’ coronavirus job retention scheme features and legal issues.

In addition, the House of Commons Library has published a detailed briefing paper, FAQs: Coronavirus Job Retention Scheme, which addresses many questions brought up on the intricacies of the scheme.

Further, guidance for businesses on all the help available along with videos and webinars can be found here. There is a

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