Furlough scheme extended until December

The coronavirus job retention scheme will remain open until December as a second lockdown is to be imposed in England during November. The new job support scheme will be introduced later when the furlough scheme ends.

The CJRS will operate as it has since August. The government will pay 80% of the employee’s current wages for time not worked up to a cap of £2 500 and employers must pay the employer National Insurance and pension contributions. Employers may top up the employee’s wages as they wish. As under the current scheme flexible furloughing will be allowed as well as full-time furloughing.

To be eligible employees must be on the employer’s payroll at 30 October 2020; they do not have to have been included in an earlier CJRS claim. Employees on any type of contract can qualify including agency and zero hours. The government says it...