Coronavirus job retention scheme (CJRS)

Produced by Tolley
  • (Updated for Budget 2021)
  • (Updated for Coronavirus (COVID-19))
Coronavirus job retention scheme (CJRS)

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

  • Coronavirus job retention scheme (CJRS)
  • Contents
  • Introduction of the scheme
  • Putting the scheme into effect
  • HMRC guidance and further reading
  • Timeline for scheme and amount of support
  • Job retention bonus
  • Eligible businesses
  • Eligibility for November 2020 ― 30 September 2021 extension
  • Eligible employees
  • More...


  1. Introduction of the scheme

  2. Eligible businesses

  3. Eligible employees

  4. Meaning of ‘furloughed employee’

  5. Administration of the scheme

  6. Employment law and employment rights

  7. Calculating the grant

  8. Payroll requirements

  9. Making a claim to HMRC

  10. HMRC compliance and the CJRS

  11. Flexibility

  12. Tax treatment for employees

  13. Tax treatment for employers

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), and to help them to retain their employees and protect the UK economy.

The CJRS was due to end on 31 October 2020. It was initially intended to be extended until 2 December 2020 but on 5 November it was confirmed that it will now run until 31 March 2021. 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 2021. On 3 March 2021, 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 June 2021, the scheme will provide support at 80%, the same level as was previously available in August 2020. 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 on 17 December 2020 confirmed that support is to remain at 80% until 30 April 2021. Employees included on an RTI submission by 23 September 2020 can qualify for the November 2020 extension if they are re-employed. In Budget 2021, it was confirmed that the same 80% level of support for a further three months to

Popular documents