An employer can claim for employees who were employed and on their PAYE payroll on 30 October 2020. In addition, employees that were employed and on the payroll on 23 September 2020 (the day before the Job Support Scheme announcement) who were made redundant or stopped working afterwards can be re-employed and claimed for under the CJRS extension.
This cut-off date aims to include as many people as possible, while also addressing the risk of fraud that existed as soon as the fact that the Government was providing a further employment support scheme became public.
The Government has also provided wider support to individuals throughout the pandemic. In March, the Government announced a £20 per week increase to the Universal Credit standard allowance and Working Tax Credit basic element, and a nearly £1 billion increase in support for renters through increases to the Local Housing Allowance rates for UC and Housing Benefit claimants.