Chancellor of the Exchequer, Rishi Sunak, announced during the Budget 2021 that the current furlough scheme (CJRS) will continue until 30 September 2021. The Coronavirus Job Retention Scheme (CJRS) will apply across the UK and will continue to cover up to 80% of an employee’s salary subject to a maximum of £2,500 per month for hours not worked. Employers continue to be responsible for Employer National Insurance and pension contributions.
As the UK starts to have Covid restrictions lifted, employers will have to help cover the cost of their furloughed workers’ salaries. From July, the government will contribute 70% and employers 10%. August and September will see the government pay 60% and employers 20%
CJRS eligibility from May 2021 onwards
From 1 May 2021 onwards, you can claim for employees who had been employed by you and are on your PAYE payroll on 2 March 2021. You must have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 2 March 2021, notifying HMRC of the earnings for the eligible employee.
You and your employees do not need to have benefitted from the scheme before to make a claim, as long as you meet the eligibility criteria.
For more information about the extension and to make a claim,
click here to view the government guidance.
If you need assistance with any of the above, please contact your local Moore (South) team by clicking
here.