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CJRS Updates at 28 April 2021
28 April 2021 Julia Ascott, Employment Taxes Specialist
The CJRS will adapt to new changes from 1 May until its expected end date of 30 September 2021, following publication of the Treasury’s latest ‘direction’ on how it should operate. Key changes include:
Expanding to more employees – more employees are eligible for the CRJS because the reference date for inclusion on an RTI return has been expanded. Employees included on an RTI return up to 2 March 2021 can now make use of the furlough grant
Reductions in support – the CJRS grants will reduce from 80% to:
70% of reference salary (capped at £2,187.50 per month) from 1 July; and
60% of reference salary (capped at £1,875 per month) from 1 August
Calculations for variably paid employees – the averaging calculation for variably paid employees’ reference salary must exclude time/pay associated with statutory leave and periods of reduced rate paid leave
HMRC have also updated their guidance on CJRS to include ‘other’ types of eligible workers and expanding the information on those who are ill or self-isolating.
‘Other’ types of eligible employees have been added which includes agency workers, contractors within IR35, Limb (b) workers, office holders
If you’re self-isolating or on sick leave section has been expanded and confirms furlough is not intended for short-term sickness but you should be eligible for SSP if you are unwell or self-isolating. Those employees who are clinically extremely vulnerable are eligible for CJRS (even if shielding guidance is not in place)
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28 April 2021 
Julia Ascott, Employment Taxes Specialist
