As previously mentioned in the blog, the JRS will now continue for the month of November. The scheme is back to the generous arrangements of paying 80% of normal wages for time not worked and the employer only pays the NI and pension contributions. Employees can be fully or flexibly furloughed as long as they were on the payroll by 30 October and had been included in an RTI submission by that date. It may also be possible to claim for employees on the payroll in September whose employment had subsequently been terminated if they are now re-employed.