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Coronavirus Job Retention Scheme Extended

UPDATED 2 August 2021

The Coronavirus Job Retention Scheme (CJRS) has been extended and will be in place until 30 September 2021.

The details of the extended CJRS are:

  • Neither the employer or employee needs to have previously used the CJRS
  • For periods starting on or after 1 May 2021, employees must have been employed on 2 March 2021 and made a PAYE Real Time Information submission to HMRC between 20 March 2020 to 2 March 2021
  • Employees can be on any type of contract
  • Employers can agree any working arrangement with the employee so ‘flexible furlough’ continues
  • Employers can claim the grant for the hours not worked
  • For hours not worked the government will pay, for the hours the employee is on furlough:
    • 80% wages up to a cap of £2,500 per month up to 30 June 2021 – ;
    • 70% of wages up to a maximum of £2,187.50 from 1 July 2021; and
    • 60% of wages up to a maximum cap of £1,875 from 1 August 2021.
  • Employers must pay:
    • employer NICs and pension contributions; and
    • for hours worked at the normal rate of pay; and
    • from 1 July 2021 employers must top up employee’s wages to make sure they received 80% of wages (up to £2,500) for the hours on furlough (i.e pay 10% of wages increasing to 20% from 1 August.)
  • Any claim must be for a minimum 7 consecutive day period
  • Employers can top up an employees pay to more than 80% if they wish
  • Employers must have confirmed to their employee in writing that they have been furloughed and keep a record of this for five years
  • If the employee is flexibly furloughed employers must keep records of how many hours the employee is working and how many hours are furloughed and keep a record of this for five years

The HMRC will publish details of those employers that claim for periods starting on or after 1 December 2020 for transparency and to deter fraudulent claims.

You can check the government guidance to see  if you can claim for your employee.

Further details can also be found here –  Coronavirus Job Retention Scheme Extended

If you need advice in respect of the extended CJRS or any other employment matter then please do contact Paula Stuart on 01908 689345 or Stuart Snelson on 01908 689318 and they can advise you and guide you through the process.


  • Paula Stuart Partner
    Employment 01908 689345
    Paula has over 20 years’ experience practising employment law and provides clear and practical advice to all clients in all aspects of employment matters. Paula also delivers bespoke seminars to clients to meet their specific training needs. Recent courses include ‘The Essentials of Employment Law’ and ‘Best Practice when Managing Redundancies’


  • Stuart Snelson Partner
    Employment 01908 689318
    Stuart is Head of the Employment Department and has over 20 years’ experience advising on all aspects of employment and pensions law.   His partner led service provides practical and commercially focused advice to a wide range of local, national and international clients on the whole range of work related matters.