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Coronavirus Job Retention Scheme (CJRS): Further details released

04 Mar 2021 // Insights

Employment Associate Fiona Mendel details the additional information released surrounding the Coronavirus Job Retention Scheme.

Following our update of 3 March 2021 here, the CJRS has been extended until 30 September 2021. The level of grant available to employers under the scheme will stay the same until 30 June 2021.

For periods starting on or after 1 May 2021, claims can be made for employees who were employed on 2 March 2021, as long as a PAYE Real Time Information (RTI) submission was made to HMRC between 20 March 2020 and 2 March 2021, notifying a payment of earnings for that employee.

The table below shows the level of Government contribution available in the coming months, the required employer contributions and the amount that an employee will receive per month, where furloughed 100% of the time.

Businesses can continue to top up your employees’ wages above the 80% total and £2,500 cap for the hours not worked at their own expense if they wish to. Wage caps are proportional to the hours not worked.

	May	June	July	August	September
Government contribution: Wages for hours not worked	80% up to £2,500	80% up to £2,500	70% up to £2,187.50	60% up to £1,875	60% up to £1,875
Employer contribution: Employer National Insurance contributions and pension contributions	Yes	Yes	Yes	Yes	Yes
Employer wage contribution for hours not worked	No	No	10% up to £312.50	20% up to £625	20% up to £625
For hours not worked employee receives	80% up to £2,500 per month	80% up to £2,500 per month	80% up to £2,500 per month	80% up to £2,500 per month	80% up to £2,500 per month

New information on claim periods from May 2021 have been added regarding fixed term contract employees and employees that transfer under TUPE.

Should you have any queries on the above or require any employment related advice, please contact Fiona Mendel at fiona.mendel@seddons.co.uk or on 020 7725 8033, or Helen Crossland at helen.crossland@seddons.co.uk or on 020 7725 8034.