Coronavirus Job Retention Scheme CJRS V2

The new Coronavirus Job Retention Scheme (CJRS V2) starts from 1 July 2020

The new Coronavirus Job Retention Scheme (CJRS V2) starts from 1 July 2020

  • it is only available for employers that previously used the original scheme
  • it is only available only for those employees that have previously been furloughed
  • each claim is limited to the maximum number of employees claimed for in a single claim under the original scheme
  • the amount the Government contributes is gradually being reduced (see table)
  • the employee continues to receive a minimum of 80% of his/her salary throughout
  • employees can be flexibly furloughed, enabling part-time working with no minimum furlough period
  • it will end on 31 October 2020.

Government Contribution to Employee Costs





Government contribution to wages80% ** up to £2,50080% up to £2,50070% up to £2,187.5060% up to £1,875
Government contribution to employer NICs and pension contributionsYes – to cover NI and minimum pension contributionNoNoNo

Employers Contribution of Employees Salary and Employment Costs

Employer contribution to wagesNo **No10% (of the 80%) up to £312.5020% (of the 80%) up to £625
Employer now paying employer NICs and pension contributionsNoYesYesYes

** Employers may continue to pay furlough staff their full salary, but can only claim 80% (up to £2,500 per month) to be reimbursed under the CVJR scheme.


Employees can be flexibly furloughed, enabling part-time working with the furlough period(s) being as little as an hour. There is no minimum furlough length either and this means there can be part-time working.

However, as the furlough period can vary from hour to hour, day to day, or week to week employers must keep accurate records IN HOURS.  

Employment Law

Employment law requirements must continue to be observed so new letters may have to be issued to employees if the employment T&Cs change. They can simply state that the employer will tell them at the earliest opportunity what dates / hours they will be working if the arrangements are not fixed. These letters must be signed by the employee and retained by the employer.

The Claim

Employers can make their first claims under CJRS V2 from 1 July onwards.

The reporting procedure will become more specific with usual contract hours (based on calendar days) and the usual hours actually worked reported to HMRC. Hours furloughed will be the difference.

Each claim must be for a week or more but no claim period can extend across a calendar month end (this is because the level of the grant is changing each month).

We can help you make any CJRS claims so please do let us know if you need any help.

Note - 31 July is deadline for submitting claims under the original Coronavirus Job Retention Scheme for periods up to 30 June 2020.


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