A second lockdown has now begun, as a result of the ongoing pandemic. The Government has confirmed that the CJRS scheme will be extended until 31 March 2021. Full guidance has now been published by the government which includes:

•  Flexible furlough meaning furloughed employees can work part of the week and be on furlough for the remainder 
•  80% of employee’s wages being paid by the government for the hours not worked, with a cap of £2,500 per month. This policy will be reviewed again in January. 
• In order to use the scheme, employers and their employees do not need to have used the scheme before to claim from the first of November.
• Monthly deadlines have been introduced for claims. Claims for period on/after 1 November must be submitted within 14 calendar days after the month they relate to, unless this falls on a weekend in which case the deadline is the next weekday.
• HMRC intend to publish details of employers who use the scheme for claim periods from December, and employees will be able to find out if their employer has claimed for them under the scheme. 
• Instead of the Job Retention Bonus being paid in February 2021, an alternative will be put in place at a appropriate time. 
• Public holidays that fall over the Christmas holiday and New Year period, should be paid at 100%. If businesses fail to do so, employees will be entitled to claim the days as holiday when they return to work.
• Due to the CJRS being extended, the launch of the Job Support Scheme has also been postponed

 Many factors still remain the same as they were for the CJRS scheme announced in March. You can read more here.