Today the Chancellor announced that the Coronavirus Job Retention Scheme (CJRS) will be extended to March 2021. The scheme will see employees paid 80% of their current salary for hours not worked. The scheme has initially been extended until the 2 December 2020, after the announcement of new national lockdown measures in England.

It should be noted that the Chancellor has stated that the extension will be reviewed in January 2021. This review may see employers required to contribute towards the employee’s unworked hours.


To be eligible to be claimed for under this extension, employees must be on an employer’s PAYE payroll by 23:59 30th October 2020. This means a Real Time Information (RTI) submission notifying payment for that employee to HMRC must have been made on or before 30th October 2020.

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