Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Retention definition

What does Retention mean? In construction contracts, retention is a portion of each interim payment (often 3–5%) withheld by the employer or upstream contractor to secure completion and the remedy of defects. It is a contractual mechanism, not a statutory term, and is widely used across England and Wales, Scotland, Northern Ireland and Ireland in standard forms (e.g. JCT, NEC, PWC). Typically, half of the retention is released at practical completion (NEC: Completion; Ireland PWC: Substantial Completion) and the balance on expiry of the defects liability/rectification period, usually evidenced by a certificate of making good defects or a defects certificate. Sectional completion may trigger...

Eligibility of Workers for the Coronavirus Job Retention Scheme

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The Rules of the Coronavirus Job Retention Scheme (CJRS)

The CJRS is set out in Treasury Direction No 1 and No 2, supported by HMRC guidance on eligibility, furloughing staff, calculating 80% of Wages and making claims.

Employer eligibility:

created and started a PAYE payroll by 19 March 2020
enrolled for PAYE online
hold a UK bank account

Employee eligibility:

were employed on 19 March 2020
were on PAYE with an RTI submission to HMRC by 19 March 2020

For CJRS purposes, ITEPA 2003 s.4 defines employment, including contracts of service, apprenticeships and Crown service; the terms employed, employee and employer have corresponding meanings. Workers who fit this and the CJRS criteria are covered, and HMRC confirms limb (b) workers qualify. A limb (b) worker personally performs work under a contract where the other party is not a client or customer of the individual’s business.

HMRC’s agency worker note confirms the agency, not the end user, decides on furlough, though this will be agreed as no work can be done via the agency for the end user during furlough. For more, see the CJRS Practice Note (original version to 30 June 2020) [Archived] and Practice Note: Worker status...

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Clare Brereton

BDBF LLP

I trained and qualified at Teacher Stern LLP, specialising in employment and immigration law before joining Brahams Dutt Badrick French LLP in January 2018 to focus on employment law. My current practice includes both employer and employee clients. It covers a cross-section of employment law issues including disciplinary and grievance procedures, redundancy consultations, sickness absence (including, increasingly, instances of workplace stress), working time and issues of discrimination including sexual harassment. I also have experience of advising employers and employees on the scope and effect of contractual post-termination restrictions and negotiating their reach.I have acted for both employer and employee clients in Employment Tribunal claims. For employees this includes unfair dismissal, age discrimination, race discrimination and whistleblowing. For employers I have defended claims for unfair dismissal and disability discrimination. I have also acted for employers and employees in relation to...

Web page updated on 10/06/2026

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