Coronavirus Job Retention Scheme

Guidance Notes on the Coronavirus Job Retention Scheme and Furlough Leave


The Chancellor announced a range of support measures for employers affected by the coronavirus (COVID-19) pandemic, including grants available under the Coronavirus Job Retention Scheme.

These guidance notes provide information on how to qualify for the Coronavirus Job Retention Scheme and the type of support that the scheme supplies. The scheme is intended to support employers to continue paying employees who would otherwise be made redundant or put on an unpaid period of lay-off during this crisis.

The final date by which an employer can furlough an employee for the first time will be 10th June 2020, in order for the current three-week furlough period to be completed by 30th June 2020.

The CJRS has been extended to October 2020 with the Scheme continuing in its current form until 30th June 2020. From July to October 2020 the Scheme will be changed so that furloughed employees can be brought back part-time and the amount that HMRC will reimburse will fall in August, September and October 2020. 

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

The document is in open format.

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