The government will pay a bonus to employers for each employee that is retained after the Coronavirus Job Retention Scheme (CJRS) ends on 31 October 2020.

The bonus is £1,000 per employee and is paid in February 2021 to the employer once RTI records have been received for 31 January 2021.

The bonus applies to employees who were furloughed under CJRS and have been retained in employment to 31 January 2021.

They must not be under a termination of employment notice as at 31 January 2021.

They must have been paid at least an average of £520 per month between 1 November 2020 and 31 January 2021. According to an HMRC webinar on 21st September, the employee does not need to have been paid £520 each month but must have received some earnings in each of the three calendar months that have been reported to HMRC via RTI.

The bonus does not need to be passed on to the employee (unlike CJRS).

RTI records will need to be up to date.