Government introduced its Coronavirus Job Retention Scheme (CJRS), for employers to claim wages for employees on temporary leave (‘furloughed’) due to COVID-19. This is a temporary scheme in place for three months, starting from 1st March 2020.

The job retention scheme was set up to keep as many workers as possible in employment (albeit on a reduced wage) and to assist companies maintain their skilled workforce, ready for when the crisis ends.

Here’s the NCC’s latest CJRS Guidance:

It explains what it is, who can claim, and the main rules.

Along with this, there is a handy CJRS furlough calculator in Excel:

This is to help you work out the cost, including NI and pension contributions.