U.K. Extends Coronavirus Job Retention Scheme to End of September

The United Kingdom's Coronavirus Job Retention Scheme (CJRS) is further extended until the end of September. The CJRS had already been extended until the end of April [HM Treasury, The Coronavirus Act 2020 Functions of Her Majesty's Revenue and Customs (Coronavirus Job Retention Scheme) Direction, 15 April 2021].

Changes for the Extension Here are some of the changes due to the extension:

• Eligibility. For claim periods on or after 1 May 2021, employers can submit claims for employees who were employed and included on a Pay As You Earn (PAYE) Real Time Information (RTI) submission to Her Majesty's Revenue and Customs (HMRC) between 20 March 2020, and 2 March 2021. Previously, employees had to be included on a PAYE RTI submission to HMRC between 20 March 2020, and 30 October 2020.
  
  
• Support percentages. The level of government support will change for claim periods starting in June, as follows:
  
  
• June claim period. The level of government support remains at 80% of an employee's usual wages for any hours they would normally work spent on furlough (up to £2,500 per month).
  
  
• July claim period. Employers can reclaim 70% of an employee's standard pay for any hours they would normally work spent on furlough (up to £2,187.50 per month). Employers must contribute 10% for this claim period.
  
  
• August and September claim period. Employers can reclaim 60% of an employee's usual wages for any hours they would normally work spent on furlough (up to £1,875 per month). For these two claim periods, employers are required to contribute 20%.