Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether employers will be able to make new claims under the extended Coronavirus Job Retention Scheme.

Neither the employer nor the employee needs to have previously claimed or have been claimed for under CJRS to make a claim under the extended CJRS (if other eligibility criteria are met). Furloughed employees must have been employed and on an employer’s PAYE payroll on 30 October 2020. This means a Real Time Information (RTI) submission notifying payment for that employee to HMRC must have been made on or before 30 October 2020. If employees were on payroll as of 23 September 2020 (i.e. notified to HMRC on an RTI submission on or before 23 September) and were made redundant or stopped working for their employer afterwards, they can also qualify for the scheme if their employer re-employs them.