In a week that started with a perhaps not unexpected Government announcement introducing Lockdown II, things continued to move at a pace as Rishi Sunak announced details of a five-month extension to the current Coronavirus Job Retention Scheme.

The Self-Employment Income Support Scheme (SEISS) will also be increased, with the third grant covering November to January calculated at 80% of average trading profits, up to a maximum of £7,500.


  1. So What Is Changing With CJRS?


  1. What Has Changed Regarding CJRS?


  1. Am I Eligible To Use The New Coronavirus Job Retention Scheme?


  1. Anything I Need To Keep Aware Of?
    • Employees will retain their rights at work, including SSP, annual leave, maternity and parental rights as well as a right to be paid at least the minimum wage for hours worked;
    • Employees cannot undertake any work for their employer during the hours that the employer records them as being on furlough;
    • Employers should discuss with their staff and make any changes to the employment contract by agreement; employment, equality and discrimination laws will apply in the usual way.
    • Employers must keep a written record of any agreement reached for 5 years as well as keep records of how many hours their employees work and the number of hours they are furloughed for 6 years
    • Employers must deduct and pay to HMRC Income Tax and Employee National Insurance contributions on the full amount that they pay the employee, including any scheme grant as well as pay to HMRC the Employer National Insurance contributions.


  1. What Employees Are Covered?