1 July 2020 - Flexible furlough scheme opens.

1 July 2020 - Flexible furlough scheme opens.

30 June: Employers will be able to make claims for grants under the flexible furlough scheme (CJRS V2) from 1 July 2020.  

The first version of the Coronavirus Job Retention Scheme (CJRS), whereby employees had to be furloughed full time, ends on Tuesday 30 June 2020 and the deadline for claims is 31 July 2020.

HMRC published its full guidance that all businesses have until 31 July 2020 to claim CJRS V1 grants to qualify to receive CJRS V2 grants. The key changes for CJRS V2 are:

  • CJRS V2 is only available to employers that have made claims for grants under CJRS V1.
  • CJRS V2 is only available for employees that were furloughed under CJRS V1, with some exceptions for employees returning to work after parental leave and military reservists.
  • For CJRS V2 there is a new limit to the number of employees who can be included in a single claim. This is set at the maximum number ever claimed for in a single claim for that payroll in CJRS V1.
  • Employees can be flexibly furloughed, enabling part-time working.
  • There is no minimum furlough period.
  • Furlough claims must contain details of usual hours and actual hours worked. Furloughed hours is the difference between these.
  • Each claim made by an employer must be for a week or more unless the claims for an ‘orphan period’ at the beginning or end of a month.
  • No claim period can extend across a calendar month end which in some cases will mean that pay periods will have to be split with separate claims for different parts of the pay period.
  • 30 November 2020 is expected to be the final date for submitting claims under CJRS V2.

Please do not hesitate to contact Aaron Associates on 0208 665 0767, if required.