Government guidance on the Coronavirus Job Retention Scheme

The Government has published guidance for businesses and workers on how to access the Coronavirus Job Retention Scheme (CJRT). 

Under the CJRS all UK employers with a PAYE scheme will be able to access support to continue paying part of their employees' salary for those that would otherwise have been laid off during this crisis. This applies to employees who have been asked to stop working, but who are being kept on the pay roll, otherwise described as 'furloughed workers' (employees on a leave of absence). This is to safeguard workers from being made redundant. The Coronavirus Job Retention Scheme will cover the cost of wages backdated to 1 March and is initially open for three months, but will be extended if necessary.

Guidance for employers. Employers will be able to use a portal to claim for 80% of furloughed employees' monthly wage costs, up to £2,500 a month, plus the associated employer National Insurance contributions and minimum automatic enrolment employer pension contributions on that wage.

Guidance for workers. There is also guidance to help employees understand whether they are eligible for the scheme, and how much the employer can claim if they are unable to operate or if there is no work due to coronavirus (COVID-19).