CJRS extension: CIPP flow chart

28 April 2021

The announcement, at Budget on 3 March 2021, that the Coronavirus Job Retention Scheme (CJRS) would be extended until the end of September 2021, came with it the news that, for periods commencing on or after 1 May 2021, more individuals could potentially be eligible for the scheme.

The CIPP’s Policy team has produced a useful flow chart for members to use when establishing firstly, whether an employee is eligible for furlough, and if they are, then the method to apply when calculating furlough payments, based on whether employees are fixed paid or variably paid, and when they were employed and included on a Real Time Information (RTI) submission.

The team recommends that you print a copy of this flow chart off for use when determining the method of calculation required for each employee.

CIPP comment

The flow chart is a member-only benefit, so if you would like to gain access to this and other helpful payroll resources, then please contact Membership, at [email protected].


The information in this article is accurate at the time of publication. For all the latest information, news and resources on how the COVID-19 pandemic is affecting payroll professions, visit our Coronavirus hub.