Chancellor Rishi Sunak extended the CJRS until the end of April 2021. The CJRS was supposed to have ended after being scaled back to cover 60% of salaries during October 2020.
However, following the second national lockdown for England, the Chancellor confirmed that the CJRS will continue to pay up to 80% of an individual’s wage, up to £2,500 per month.
HMRC has stated that claims must be submitted within 14 calendar days after the month they relate to, unless this falls on a weekend, in which case the deadline is the next weekday. This means employers must submit December claims no later than 14 January.
Employers have until 28 January if they have already submitted claims for December but need to make changes or claim more assistance.
In his November 2020 statement to Parliament, the Chancellor said: ‘The government will continue to help pay people’s wages, up to 80% of the normal amount.
‘All employers will have to pay for hours not worked is the cost of employer national insurance contributions (NICs) and pension contributions.’