Use our easy to follow flow chart to understand who is eligible for the Coronavirus Job Retention Scheme (CJRS).

The CJRS enables employers to reclaim costs for employees who they furlough, or part-furlough, as a result of coronavirus COVID-19.

There are some eligibility restrictions on who may be able to make a claim through the Coronavirus Job Retention Scheme. To help make things as straightforward as possible, we’ve created this easy to use diagram about who is entitled to use the latest version of the scheme.

Coronavirus Job Retention Scheme employee eligibility flowchart

What next?

If you have answered yes to all of the above, then you and/or your staff are likely to be eligible for the CJRS, according to the latest HMRC guidelines. To find out more about making a claim, including how to do it, and what information you will need, read our article about the Coronavirus Job Retention Scheme Guide for Employers.

If you are a client of the The Accountancy Partnership and we hold authorisation from HMRC to access your PAYE online account, then we will be able to make the claim for you. You should have already been contacted if we do not hold this authorisation, so that arrangements can be made. Find out how we can help with our Payroll Services.