Coronavirus Job Retention Scheme | UK-wide


The Coronavirus Job Retention Scheme (CJRS) - also known as the furlough scheme - allows you to claim a grant to cover a portion of an employee's usual monthly wage costs for hours not worked.

Eligibility criteria:

If you cannot maintain your workforce because your operations have been affected by coronavirus (COVID-19), you can furlough employees and apply for a grant to cover a portion of their usual monthly wage costs where you record them as being on furlough.

You must have:

  • created and started a PAYE payroll scheme on or before 30 October 2020
  • created and started a PAYE payroll scheme on or before 2 March 2021 for periods starting on or after 1 May 2021
  • enrolled for PAYE online
  • a UK, Isle of Man or Channel Island bank account

Any entity with a UK payroll can apply, including businesses, charities, recruitment agencies and public authorities.

You can only claim for furloughed employees that were employed and on payroll on 30 October 2020. This means you must have made a PAYE RTI submission to HMRC between 20 March 2020 and 30 October 2020, notifying a payment of earnings for that employee. This may differ where you have made employees redundant, or they stopped working for you on or after 23 September 2020 and you have subsequently re-employed them.

Additional information:

For periods ending on or before 30 June 2021 you can claim 80% of an employee’s usual salary for hours not worked, up to a maximum of £2,500 per month.

From 1 July 2021, the level of grant will be reduced each month and you will be asked to contribute towards the cost of your furloughed employees’ wages.

You do not need to have previously claimed for an employee before 30 October 2020 to claim.

If your business needs short-term cash flow support, you may be eligible for the Coronavirus Business Interruption Loan Scheme.

Support organisation:
  • HM Revenue & Customs
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