CJRS Flexible Furlough Scheme - Timetable of Changes

 

From 1 July 2020, the Coronavirus Job Retention Scheme (CJRS) is changing.

From 1 July 2020, employers will be able to bring furloughed employees back to work for any amount of time and any work pattern, while still being able to claim the grant for the hours not worked.

From 1 August 2020, employers will be asked to contribute towards the cost of their furloughed employees’ wages. 



Overview of Timetabled Changes

  • For June and July, the government will pay 80% of wages up to a cap of £2,500 for the hours the employee is on furlough, as well as employer National Insurance Contributions (ER NICS) and pension contributions for the hours the employee is on furlough. Employers will have to pay employees for the hours they work.

  • For August, the government will pay 80% of wages up to a cap of £2,500 for the hours an employee is on furlough and employers will pay ER NICs and pension contributions for the hours the employee is on furlough. 

  • For September, the government will pay 70% of wages up to a cap of £2,187.50 for the hours the employee is on furlough. Employers will pay ER NICs and pension contributions and top up employees’ wages to ensure they receive 80% of their wages up to a cap of £2,500, for time they are furloughed. 

  • For October, the government will pay 60% of wages up to a cap of £1,875 for the hours the employee is on furlough. Employers will pay ER NICs and pension contributions and top up employees’ wages to ensure they receive 80% of their wages up to a cap of £2,500, for time they are furloughed.  

  • From November, the government will pay 80% of wages up to a cap of £2,500 for the hours an employee is on furlough and employers will pay ER NICs and pension contributions for the hours the employee is on furlough. This rate will be reviewed in January 2021.

  • The scheme will close on 31st March 2021.




    HMRC's Summary Table:


 

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