Coronavirus: Coronavirus Job Retention Scheme - what is changing and key dates

News article

The Coronavirus Job Retention Scheme (CJRS) will close on 31 October 2020

The timetable for changes to the scheme is set out below.

Key dates

Wage caps are proportional to the hours an employee is furloughed. For example, an employee is entitled to 60% of the £2,500 cap if they are placed on furlough for 60% of their usual hours:

  • there are no changes to grant levels in June
  • 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

1 September

  • For September, the government will pay 70 per cent of wages up to a cap of £2,187.50 for the hours the employee is on furlough.
  • Employers now top up 10 per cent of an employee's wages (to ensure they receive 80 per cent of their wages up to a cap of £2,500) for the time they are furloughed. 
  • Employers also pay National Insurance Contributions (NICs) and pension contributions for the hours the employee is on furlough.
  • Employers will continue to able to choose to top up employee wages above the 80% total and £2,500 cap for the hours not worked at their own expense if they wish. Employers will have to pay their employees for the hours worked.

1 October

  • For October, the government will pay 60 per cent of wages up to a cap of £1,875 for the hours the employee is on furlough.
  • Employers now top up 20 per cent of an employee's wages (to ensure they receive 80 per cent of their wages up to a cap of £2,500) for the time they are furloughed.
  • Employers also pay National Insurance Contributions (NICs) and pension contributions for the hours the employee is on furlough.
  • Employers will continue to able to choose to top up employee wages above the 80% total and £2,500 cap for the hours not worked at their own expense if they wish. Employers will have to pay their employees for the hours worked.

31 October

  • The Coronavirus Job Retention Scheme will close on 31 October 2020.

Summary - government and employer contributions

The table shows Government contribution, required employer contribution and amount employee receives where the employee is furloughed 100% of the time.

Wage caps are proportional to the hours not worked.

  July August September October
Government contribution: employer NICs and pension contributions Yes No No No
Government contribution: wages 80% up to £2,500 80% up to £2,500 70% up to £2,187.50 60% up to £1,875
Employer contribution: employer NICs and pension contributions No Yes Yes Yes
Employer contribution: wages - - 10% up to £312.50 20% up to £625
Employee receives 80% up to £2,500 per month 80% up to £2,500 per month 80% up to £2,500 per month 80% up to £2,500 per month

Further information

For more guidance on the scheme, including the changes, see:


First published 2 June 2020