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Institute of Transport Administration

Educating Transport Management since 1944

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Update on Driver CPC reforms

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14th May 2024

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Job Retention Scheme - Dates to note

19 Jun 2020

CORONAVIRUS JOB RETENTION SCHEME

Dates to Note

10th June - This was the final date that you could place an employee on furlough for the first time

30th June - From this date the CJRS closes to any new entrant. From this point onwards, you will only be able to furlough employees that you have furloughed for a full three-week period prior to 30 June

1st Jul - From this date the scheme allows some part-time working

1st July - A new calculation will apply to factor in the cost of hours worked to hours furloughed ratio

1st August - From this date employers will be required to pay the ER NICs and pension contributions that were previously covered by the scheme

1st August - a new minimum reporting period of one week will apply

1st September - From this date the amount paid by HMRC will reduce to 70% up to a cap of £2,187.50 for the hours the employee does not work – employers will pay ER NICs, pension contributions and 10% of wages to make up 80% of the total up to a cap of £2,500

1st October - From this date the amount paid by HMRC will reduce to 60% of wages up to a cap of £1,875 for the hours the employee does not work – employers will pay ER NICs, pension contributions and 20% of wages to make up 80% of the total up to a cap of £2,500

31st October - The Coronavirus Job Retention Scheme will end