Coronavirus Job Retention Scheme - moving from phase one to phase two
Description
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Cause
Resolution
To help you understand the changes, we set out Phase 1 rules and the key changes that you need to be aware of for Phase 2.
Watch the Sage training and support video
Reminder of the Phase 1 rules
1 March 2020 - 30 June 2020.
No work could be carried out by employees during Phase 1.
Minimum furlough period was three weeks and no maximum claim period.
80%, capped at £2,500.
The new rules for Phase 2
The existing 80%, capped at £2,500, grant will continue to be paid or furloughed hours. The daily maximum wage amounts are:
Month
Daily maximum wage amount
November 2020
£83.34 per day
December 2020
£80.65 per day
January 2021
£80.65 per day
February 2021
£89.29 per day
March 2021
£80.65 per day
April 2021
£83.34 per day
To be eligible employees must have been furloughed for at least three weeks in Phase 1.
The minimum furlough claim period is seven days, unless the number of days in the pay period within the month is fewer than seven days.
The claim period is limited to calendar months.
Introduction of flexible furloughing, this means you can bring back any previously furloughed employees for any amount of time and claim under the JRS for any hours not worked.
From 1 August, the CJRS will no longer cover employer national insurance and pension contribution costs.
The Job Retention Scheme module
Phase 2 claims must be made in the latest JRS module.
[BCB:36:Payroll CJRS module update:ECB]
CJRS timeline
To help you understand the changes and when they happen, we've created a handy timeline.