The Coronavirus Job Retention Scheme (CJRS) was originally
planned to end on 31 October 2020, with the replacement Job Support
Scheme (JSS) set to launch immediately on 1 November 2020. In a
last-minute change of plan, however, on 31 October the Prime
Minister announced that the CJRS was to be extended in order to
provide support to businesses and employees during the new national
lockdown of England due to begin on Thursday 5 November. A further
statement of the Chancellor on 5 November announced the CJRS
extension will extend beyond the November lockdown until 31 March
2021.
While shelving the JSS and the Job Retention Bonus, the level of
support available under the CJRS extension mirrors that available
under the CJRS in August, with the Government paying 80% of wages
for hours not worked, up to a cap of £2,500, and employers
paying National Insurance contributions and pension contributions
for those hours. Flexible furloughing is allowed under the extended
CJRS,
