An updated Treasury Direction under sections 71 and 76 of the Coronavirus Act 2020 concerning the extended Coronavirus Job Retention Scheme (CJRS) was published on 25 January 2021. The new direction formally extends the CJRS until 30 April 2021.
There were no changes to the amounts that employers can claim for the period from 1 February to 30 April 2021. This means that employers can continue to claim 80% of an eligible employee's salary for hours not worked with the usual £2,500 monthly cap. Employers will continue to have to cover employers’ employees’ NIC and pension costs for the hours the employee does not work.
This is the sixth Treasury Direction on the CJRS and effectively mirrors the fifth Treasury Direction updated for the period 1 February to 30 April 2021 with some minor amendments mainly affecting variable rate employees from 1 March 2021.
The deadlines to submit claims and make amendments in respect of the months February, March and April 2021 are as follows:
- February: 15 March 2021 (amendments until 29 March 2021).
- March: 14 April 2021 (amendments until 28 April 2021).
- April: 14 May 2021 (amendments until 28 May 2021).