Guidance on the extended furlough scheme published

The Government has now published the guidance for the extended Coronavirus Job Retention Scheme (CJRS).

There are thirteen pieces of updated guidance covering all the steps of the scheme. You can read about which employees you can put on the extended CJRS here. Further guidance is expected at the end of the month.

Key points to note are:

  • From 1 November 2020 employers can claim 80% of an employee’s usual salary for hours not worked, up to a maximum of £2,500 per month.
  • To be eligible, the employee needs to have been on the employer’s PAYE scheme on or before 30 October.
  • Employers can rehire employees who were made redundant or stopped working on or after 23 September 2020 and place them on furlough.
  • There is no maximum number of employees that employers can claim for and employees can be furloughed for any amount of time and any work pattern.
  • The employer must confirm in writing to the employee that they have been furloughed, and keep a written record for five years.
  • Employers can agree retrospectively to furlough someone with effect from 1 November 2020, as long as it is agreed on or before 13 November 2020.
  • The Government is reviewing whether employers can claim for employee who are serving notice periods and it will change its approach on 1 December. Further guidance on this point is to be published in late November.
  • HMRC also plans to publish the names of all businesses who make claims under the CJRS from December onwards.


If you haven’t already done so, there’s not much time left to put agreements in place to retrospectively furlough employees from 1 November. Agreements need to be in place by Friday!

If you are considering rehiring anyone made redundant on or after 23 September 2020, we would suggest that you take advice before doing so, as there are potentially a number of pitfalls.

Given the Government has indicated that it will change its approach in relation to notice periods on 1 December 2020, if you are contemplating redundancies, if would seem to be beneficial to put employees on notice before 1 December 2020.

If you have any queries in relation to the CJRS or any other HR queries, please contact our employment team on 01228 552600 or 01524 548494.

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