After originally coming to end last month the Coronavirus Job Support Scheme (CJRS) will now be reinstated until 2nd December 2020, with government grants covering 80% of wages, and the launch of the replacement Job Support Scheme (JSS) being delayed.

What has been reinstated?

As with the first UK lockdown the CJRS grant will pay for 80% of the employee’s wages for time not worked, up to £2,500 per month.

To be able to claim this the employer must

• Pay for all the employer’s National Insurance Contribution
• Pay for all the employer’s minimum workplace pension contributions on those wages

The employer can top-up the employee’s furlough pay at their own expense, if they wish to.

Business grants paid by local authorities for closed businesses premises will apply in England. This does not apply for Wales, Scotland or Northern Ireland with the devolved administrations set to announce their own levels of business support.

Who qualifies?

1. Employees

Employees who were on the employer’s payroll at 23 September 2020 will qualify to be included in CJRS claim for November; they don’t have to have been included in an earlier CJRS claim.

The employee must have been paid by the employer, and that pay must have been reported on a RTI return before midnight on 30 October.

Employees who were made redundant or who left the employment after 23 September 2020 can be reinstated and included in a CJRS claim for November.

2. Employers

All employers with a UK bank account can claim support under the extended CJRS, there is no financial test to pass for larger employers as applies for the (now postponed) JSS.

Charities and not-for-profit organisations can also claim in respect of their employees. However, public sector bodies and publicly funded organisations are not expected to use the scheme.

3. What about the Self-employed?

There is also increased support for the self-employed; the next SEISS grant will be given at 55% of average profits, and applications for those grants will open on 30 November. More details can be found here.

How to claim?

Information on how to claim and further details on CJRS and JSS can be found here.

Hopefully, this has been useful, but if you feel like you need a little extra support or guidance please do pick up the phone and have a chat with our team. Call us on 01993 225030 or email hello@modus-accountants.co.uk.