On 10 November 2020 Government published the guidance for the extended CJRS. This represents an updated version of the original guidance with details of how to claim for periods after 1 November 2020. The Coronavirus Job Retention Scheme will remain open until 31 March 2021. From 1 November 2020 businesses can claim 80% of an employee’s usual salary for hours not worked, up to a maximum of £2,500 per month. It is possible to claim for employees who were employed on 30 October 2020, as long as a PAYE RTI submission has been made to HMRC between the 20 March 2020 and 30 October 2020, notifying a payment of earnings for that employee. This may differ where an employee has been re-employed after 23 September 2020. The government will review the scheme in January 2021. To view the full article click here
