COVID-19: Employer support tracker - Updated: 15 June 2021

An index to our Employer support pages covering support and relaxations available to employers during the Coronavirus pandemic.

    Timeline: What applies and when



1 March 2020 - 30 June 2020

Coronavirus Job Retention scheme (CJRS) full furlough 80% cap

1 July - 31 August 2020

CJRS flexible furlough 80% cap

1 - 30 September 2020

CJRS flexible furlough 70% cap

1-31 October 2020

CJRS flexible furlough 60% cap

1 Nov 2020 - 30 June 2021

CJRS flexible furlough 80% cap

1 - 31 July 2021

1 August 2021 - 30 September 2021

CJRS flexible furlough 70% cap

CJRS flexible furlough 60% cap

Index to pages



The CJRS provides a grant to employers to partially finance employees' wages instead of making them redundant. The scheme ran from 1 March 2020 to 31 October 2020 before being extended to 30 September 2021. For details of the scheme to 31 October, see: Coronavirus Job Retention Scheme (CJRS) to 31 October 2020

A number of measures have been announced to assist employees working from home.

Benefit In Kind exemptions have been introduced in respect of employer-provided PPE and Coronavirus testing.

IR35 & Off-Payroll Working

Postponement to 6 April 2021 of the introduction of the Off-Payroll Working rules to the private sector.

Miscellaneous measures:

Recovery of Statutory Sick Pay paid for sickness absence due to COVID-19.

Employment-Related Securities: Coronavirus is considered as a reasonable excuse for late returns.

Kickstart Scheme: six-month funded work placements for 16 to 24 year-olds.

Apprenticeship and training payments: cash grants for providing work experience and hiring new apprentices between 1 August 2020 and 31 March 2021.

Employer-reimbursed virus testing: Income Tax and National Insurance exemption.

Cycle to Work scheme easement.

On 5 November 2020, the government announced an extension to the Coronavirus Job Retention Scheme (CJRS) to 31 March 2021 (subsequently extended further to 30 April 2021). Because of this, the policy intent of the Job Retention Bonus’ (JRB) falls away.


The JRB will not now be paid in February 2021. Further updates are awaited from the government.

The JSS was due to open on 1 November 2020 for six months to provide support for employers to retain staff working reduced hours and for employers legally required to close due to Coronavirus restrictions. This has been delayed following the extension of the Coronavirus Job Retention Scheme (CJRS) until April 2021.


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