Which employees are eligible for the extended CJRS?Posted in : First Tuesday Q&A NI on 2 February 2021
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).
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