Skip to content
21 June 2021

Job Retention Scheme

The Job Retention Scheme (JRS) has now been in place for over a year and the current version of the scheme (which is due to end on 30 September, 2021) is the third iteration of the original scheme which commenced in March, 2020. The third, and perhaps final, version of the scheme has been running since the beginning of November last year.

The key features of this third scheme are set out below:

  • Employees are entitled to 80% of their current salary for hours not worked up to a maximum cap of £2,500 per month throughout the lifetime of this scheme.
  • Employees can be fully, or flexibly, furloughed – so they are permitted to work part time and be paid their usual salary for those hours, while receiving furlough pay at 80% for their unworked hours.
  • For an employee to be included within a valid furlough claim, they must have been on the employer’s payroll at some point between 20 March, 2020 and 2 March, 2021.
  • Employees must agree to being fully, or partly, furloughed before their new working arrangements start and the employer must confirm details of their new terms and conditions in writing.
  • Employees who are required to shield, are clinically vulnerable or have childcare responsibilities can be furloughed.
  • HMRC are publishing the names of the employers using the scheme on a monthly basis.
  • Employers can claim support from the Government for the cost of unworked hours, although the support will reduce from 1 July, 2021 with employers asked to contribute to employees’ furlough pay during July to September (see below).
Monthly PeriodLevel of Grant from GovernmentEmployer Contribution
1 – 30th June80% up to £2,500.00None
1 – 31st July70% up to £2,187.5010% up to £312.50
1 – 31st August60% up to £1,875.0020% up to £625.00
1 – 30th September60% up to £1,875.0020% up to £625.00

Claim Dates:

There is a strict deadline in place when making a claim for a particular month and the claim window closes 14 days from the end of the month (or the next working day where this is a weekend or bank holiday). Late claims will not be accepted unless the employer can show that they had a reasonable excuse. 

Employers have only 28 days from the end of the month to increase their claim if they realise that they have made an underclaim (or to make any other necessary amendments).

Need Help?

Please contact our dedicated JRS team on email at