Coronavirus job retention scheme – updates

The Coronavirus Job Retention Scheme (CJRS) allows employers to claim some of their employees’ wages by putting them on furlough or flexible furlough because of Covid-19.

The CJRS is currently set to run until April 30, 2021, although it is speculated it may have to be extended further.

The Government continues to contribute 80% towards wages until the end of April, and the eligibility criteria will remain the same.

The CJRS is open to all employers with a UK bank account and PAYE schemes. It is not essential that companies have previously claimed for an employee on the original furlough scheme before  October 30, 2020, furlough can still be claimed for periods after this date.

There is no maximum number of employees that an employer can place on furlough. Employers can claim for any regular payments to their employees, not just basic pay. This could include compulsory commission, fees, and past overtime.

Employers can choose to top up their employees the remaining 20% of their wages. This is not mandatory, but many employers choose to do so.


Flexible furlough

Part-time furlough is also still available, with the working arrangements being agreed between employer and employee. Employers require to pay employees wages, national insurance contributions and pensions for hours worked, as well as NICs and pensions for hours not worked. There is no minimum furlough period. This allows employers flexibility to decide hours and shift patterns of employees based on work available at the time. There is no obligation to use flexible furlough.



During the hours an employee is recorded as being on furlough they cannot be asked to complete any work by their employers. In particular they can’t be asked to do any work that will make money for their employer or any associate of their employer. Employees can work or volunteer for another organisation. Employees can however take part in training while on furlough. The training can be undertaken as long as the employee doesn’t provide services or generate profit for the employer or their associates.

When completing training at the request of their employer, the employee is entitled to be paid at least the national minimum wage.


Deadlines for claims

There are now monthly deadlines to make claims, this may mean that you must submit earlier than you may have in previous months.

  • February 15, 2021 – Final date for claims for January 2021.
  • March 15, 2021 – Final date for claims for February 2021.
  • April 14, 2021 – Final date for claims for March 2021.
  • May 14, 2021 – Final date for claims for April 2021.


Infinity Partnership is here to help businesses – large and small. We set up our Covid-19 hub as soon as the consequences of the pandemic became apparent. For additional support, please contact:


Greg Houston – – 01224 618467

Bruce Giles – – 01224 618473

Alex Graham – – 01224 618478