In response to the most recent lockdown measures, the CJRS has been extended until the end of April 2021. As before, this will be accessible by employers putting staff on furlough in any part of the UK and continues to be available for employers and employees who have not previously used the furlough scheme in its previous versions.
Under the extended CJRS, for claim periods starting from 1 November 2020, the UK government will pay 80% of employees’ usual wages for hours not worked, up to a cap of £2,500 per month. Claims for the month of November are now closed and the deadline for claims for December was 14 January. For all subsequent months’ claims, the deadline for submission will be the 14th of the month following the month of claim.
In the most recent updates to the guidance from HMRC, further clarity has been provided on how staff can be furloughed due to caring responsibilities, such as children learning from home or care facilities being shut due to the lockdown.