Coronavirus Job Retention Scheme

Guidance Notes on the Coronavirus Job Retention Scheme and Furlough LeaveUpdated


The Government has extended the Coronavirus Job Retention Scheme (CJRS) until 30 April 2021. Employers should be aware that the rules are different from earlier iterations of the CJRS.

Staff may be designated (with their agreement) as a "furloughed worker” and the Company can continue to pay them through funding from the Government's CJRS. In order to be eligible for the extended CJRS, employees must have been on the payroll on, or before, 30 October 2020.

Employees cannot work for the employer while on furlough leave. The Government will reimburse 80% of the wage cost of furloughed employees up to a cap of £2500 per month. Employers can, but are not required to, make up the remaining 20%.

The guidance notes explain what Furlough Leave is and look at some of the key issues to consider when employers want to put employees on furlough leave or flexible furlough. Information on how redundancy and furlough relate is also available.

The document is in open format.

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