On 3 March 2021, the Government announced a further extension to the Coronavirus Job Retention Scheme (the Scheme). The Scheme, which was due to close on 30 April 2021, has been extended until 30 September 2021. However, the level of the Government subsidy will taper between July and September as the Scheme winds down.
This note sets out how the Scheme operates from 1 November 2020 to 30 September 2021. For background as to how the Scheme operated from 1 March - 1 July 2020, please see our Q&A on the original Scheme. For background on how the Scheme operated from 1 July – 31 October 2020, please see our Q&A on the revised Scheme.