A note explaining the Coronavirus Job Retention Scheme (CJRS) which has been introduced as a result of the 2019 novel coronavirus disease (COVID-19) pandemic. The scheme introduces the concept of furlough and provides for employers to recover a proportion of pay from HMRC. The note explains who is covered, how an employer should implement the scheme, and what the employer can claim back for the period 1 March to 30 June 2020.

For information on the scheme and calculating pay from 1 July 2020 see Practice note, COVID-19: Coronavirus Job Retention Scheme from 1 July 2020 (flexible furlough) and Practice note, COVID-19: calculating furlough pay from 1 July 2020 under the Coronavirus Job Retention Scheme. For a precedent furlough agreement which can be used to introduce flexible furlough from 1 July 2020 see Standard document, COVID-19: flexible furlough agreement (furlough periods between 1 July and 31 October 2020).

For information on calculating furlough pay for the period 1 March to 30 June 2020, see Practice note, COVID-19: calculating furlough pay under the Coronavirus Job Retention Scheme and for a precedent furlough agreement for furloughing employees prior to 10 June 2020, see Standard document, COVID-19: Furlough agreement.