Which employees are eligible for the extended CJRS?

Posted in : First Tuesday Q&A NI on 2 February 2021
Johanna Cunningham
Arthur Cox
Issues covered: Coronavirus Job Retention Scheme (CJRS); Extended CJRS

The CJRS has been extended until the end of April 2021 (“extended CJRS”) and employers can avail of the scheme on a flexible basis.

Employees will be eligible for the extended CJRS provided that their employer has made a PAYE RTI submission to HMRC between 20 March 2020 and 30 October 2020 notifying a payment of earnings for them, and they:

  • are employed by their employer on 30 October 2020; or
  • were on their employer’s payroll on 23 September 2020 but have since been made redundant or stopped working for the employer but the employer has re-employed them and put them onto the furlough scheme. (Employees on fixed-term contracts that have expired since 23 September can also be re-employed and claimed for).
Back to Q&A's This article is correct at 04/03/2021
Disclaimer:

The information in this article is provided as part of Legal-Island's Employment Law Hub. We regret we are not able to respond to requests for specific legal or HR queries and recommend that professional advice is obtained before relying on information supplied anywhere within this article.

Johanna Cunningham
Arthur Cox

The main content of this article was provided by Johanna Cunningham. Contact telephone number is Johanna Cunningham or email belfast@arthurcox.com

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