Extension to the CJrs

The UK government announced an extension to the Cornavirus Job Retention Scheme and delay of the less favourable Job Support Scheme due to start on 1 November 2020.
Full details awaited but some important details include:

- To be eligible employees must be on an employer’s PAYE payroll by 23:59 30th October 2020. There is no requirement for an employee to have previously been furloughed

- Employees can be fully or partially furloughed and will be paid 80% of their salary for hours not worked (up to a maximum of £2500)

- Employers’ contribution will be employer NICs and pension contributions, but they should continue to pay the employee for hours worked in the normal way. Employers can top up employees at their own expense.

- Agreements reached with employees to transition to the new Job Support Scheme will need to be revisited.