This paper presents the results of a finite element analysis of a receding frictional contact between a cylindrical indenter, layer and substrate. The elasticity of all three bodies is taken into account, and the bodies are considered as isotropic. The problem is analysed within the frame of linear theory of elasticity and under the assumption of plane strain conditions. It is a well known fact that the presence of friction modifies the resulting contact pressure distributions, and the results obtained for the case of elasticity of all three bodies presents a novelty in this field of study. Furthermore, the results are analysed for several different geometries, which gives an insight into the influence of the ratio between the indenter radius and layer thickness.