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Business Services  •  Coronavirus Advice  •  government  •  Small Business

Get ready for Lockdown 2.0: What you should know about the extended furlough scheme

By RJP LLP on 2 November 2020

As a result of the impending second lockdown, the UK government has confirmed the existing Coronavirus Job Support Scheme (CJRS) will continue. The CJRS (furlough) scheme will carry on in its original form, providing grants covering 80% of wages to eligible employees for time not worked. The grant cap of £2,500 per month still applies. The start of the new JSS scheme announced in October will be postponed until the CJRS ends. Currently the furlough scheme will finish at the end of April 2021.

Note that although the lockdown restrictions (which will affect some people’s ability to work) apply from 5 November to 2 December 2020, furlough payments  will continue uninterrupted with no transition. This is because the furlough scheme operates in full calendar months.

Reminder: How the furlough scheme (CJRS) works

The CJRS grant will pay for 80% of an employee’s current wages for the time they don’t work, up to a maximum of £2,500 per month.

Employers are responsible for paying employers’ NICs and employers’ minimum workplace pension contributions.

Employers can continue to top-up their employees’ furlough pay if they wish.

The flexible version of the furlough scheme, enabling an employee to work part-time with their employer claiming a reduced grant, will also continue. Each period of furlough claimed must include a minimum of 7 consecutive days.

Which employees will qualify for the extended furlough scheme?

CJRS claims can be made for November for employees who were on their employer’s payroll at 30 October 2020, provided their wage payment was reported on an RTI return before midnight on 30 October.

There is no requirement for an employee to have been included in an earlier CJRS claim for an employer to use the extended scheme in relation to them.

Employees on any type of contract can qualify, including zero hours. Specific detail about whether directors of limited companies can also access the extended furlough scheme has not yet been announced. 

What are the qualifying criteria for employers?

As with the original furlough scheme, all employers with a UK bank account can claim support under the extended CJRS and there is no financial test to pass for larger employers. This distinguishes the furlough scheme from the JSS which is primarily intended to support SMEs.

Charities and not-for-profit organisations can claim furlough grants for their employees, but publicly funded organisations are excluded.

How to claim for the extended furlough grants

Claims for extended furlough scheme grants will be made following the same process as before. As new information is released by the Treasury, we will provide further updates.

If your business needs extra support over the coming weeks, please contact us via

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