CJRS Furlough scheme extended until December 2020

Author's position
RVA Advice Service Manager
Article date
2 November 2020
Primary interest
Voluntary sector

The government announced the extension of the Coronavirus Job Retention Scheme (CJRS) at the weekend. Bates Wells Solicitors have helpfully provided a summary of the main points here:

  • Flexible furloughing is allowed, as well as full-time furloughing.
  • The Job Support Scheme has been postponed until the CJRS ends.
  • Neither the employer nor the employee needs to have previously used the CJRS, and the scheme is available in respect of employees who were on the employer’s PAYE payroll by 23:59 on 30 October 2020. Please continue to note the restriction around publicly funded organisations.
  • Employers can claim the grant for the hours that their employees are not working, calculated by reference to their usual hours worked in a claim period.
  • When claiming employers need to report and claim for a minimum period of seven consecutive calendar days.
  • For hours not worked by the employee, the Government will pay 80% of wages up to a cap of £2,500, which must be paid to the employee in full.
  • Employers will pay employer NICs and pension contributions, and should continue to pay the employee for hours worked in the normal way.
  • As previously under the CJRS, employers are still able to choose to top up employee wages above the scheme grant at their own expense if they wish.
  • The Government will confirm shortly when claims can first be made in respect of employee wage costs during November but there will be no gap in eligibility for support between the previously announced end-date of CJRS and this extension.
Further support:
  • Read the full announcement from the government here
  • Further details and guidance is expected to be issued shortly.
  • Chartity Tax Group have published a summary here.
  • If you would like to discuss your charity’s specific situation in confidence, please contact Herjeet at herjeet.randhawa@rva.org.uk