CJRS - Round 2

CJRS - Round 2



HMRC updated its guidance on the Corona virus Job Retention Scheme for round 2 late on 12th June 2020. We try to summairse the key points here for all Locum Optometrists and Dispensing Opticians.

As mentioned in our previous articles/briefings, this grant is for employers who have staff on furlough or ‘owner managed business’ directors who have furloughed themselves. For locums trading as sole traders, please click here to see the updates for the SEIS grant for round 2, also updated on 12th June 2020.



We know that from 1st July, ‘Flexible Furloughing’ comes into play. This means you can bring back in your staff ‘part-time’ and pay them for that period only that they are in ‘working’. The other ‘non-working’ period is paid by the government under the furlough scheme, as was in round 1. This is to help support businesses in the ‘re-opening’ transition period to opening up again.


Other key points from the updates to note are:

- Minimum claim period is 7 calendar days from July onwards: Changes to working hours must cover a period of at least a week.

-  There is no minimum time that you must furlough staff for nor is there a minimum or maximum hours that they must work.

- Extra information/clarification on how ‘holiday pay’ works whilst being furloughed

- A hard deadline of 31 July for submission of all furlough claims, where the occurrence of furlough took place in round 1 (i.e. pre 30 June)

- Employees shielding and/or with caring responsibilities, can still be furloughed provided they have already at least once been furloughed in round 1 (i.e. furloughed pre 30 June)

- Normal redundancy rules apply to furloughed employees - You cannot use CJRS grants to substitute redundancy payments. HMRC have outlined they will continue to monitor the business after the scheme has closed.

- Updated HMRC calculator to be published soon to facilitate with calculation of flexible working.

- New flexi furlough requires a new agreement between employer and employee: Changes must be confirmed to your employee in writing.

- Total number of employees cannot be higher than on any previous claims


HMRC have also updated their walk through examples on how to calculate furlough claim for flexible work. Undoubtedly, if this is what you are going to do, it will result in more claims and more work. In addition with flexible work, claims can only be made once you know the hours worked, unlike in stage 1 where you could submit 2 weeks prior.

To view the updated brief on how to calculate the claim period, click here

To view the updated worked examples, click here


In addition to the above, the following information, which we have already communicated to you still holds:

- From August: employers will have to pay towards their employees national insurance and pension contributions. Gov contribution remains at 80%-

- From September: In addition to what is mentioned for Aug, government contribution drops to 70%

- From October: In addition to what is mentioned for Aug, government contribution drops to 60%

To read the actual update please click here

The CJRS is scheduled to close on 31 October - it is then when employers have to decide whether their employees can return to their normal hours or will they need to readjust their contracts or even terminate it.

If you have any questions in regards to the CJRS scheme or any other accounting related queries then feel free to drop me an email and I or someone from the Locumkit team shall get back to you - [email protected]


Locumkit Covid19 Grant for Employers

At Locumkit we want to be able to help you kick start your business again. Whilst we cannot compensate for loss of business or other key overheads but we can help you by saving you the costs incurred in agency fees encountered in sourcing locums – yes with Locumkit, pay NO agency fees for any Locum Optometrists and Dispensing Opticians sourced with us. This is our way of helping you, little it may be, to get going again.

Specialist Accountants for locums - to find out more click here

To find out more about how Locumkit works for you employers (ie how to post for locum days), click here
To register please click here