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Coronavirus Job Retention Scheme

Guidance Notes on the Coronavirus Job Retention Scheme and Furlough Leave

EMP.GNCV.01

The Government has extended the Coronavirus Job Retention Scheme (CJRS) until 30 September 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, 2 March 2021.

Employees cannot work for the employer while on furlough leave. Until the end of June 2021, the Government will reimburse 80% of the wage cost of furloughed employees, up to a cap of £2500 per month. The contribution from the Government will reduce to 70% in July 2021 and 60% in August and September 2021.

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.

Once you have purchased access to the Employment Document Folder click on the “Download Document” button below. You will be asked what you want to do with the file. It is recommended that you save the document to a location of your choice prior to viewing.

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