Coronavirus job retention scheme (CJRS)

Produced by Tolley
  • (Updated for Coronavirus (COVID-19))

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
  • Job support scheme
  • Eligible businesses
  • Eligibility for November 2020 ― 30 September 2021 extension
  • More...

Coronavirus job retention scheme (CJRS)


  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 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 2020 confirmed that support remained 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 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

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