News article

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

1 July 2020


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

You can now submit claims for periods starting on or after 1 July 2020. 31 July 2020 is the last day that you can submit claims for periods ending on or before 30 June 2020.

Key dates

1 July

  • From 1 July employers can only claim for employees who have previously been furloughed for at least 3 consecutive weeks between 1 March – 30 June.
  • Employers can bring previously furloughed employees back to work part-time from 1 July (known as flexible furloughing). You can decide the hours and shift patterns they work to suit the needs of your business – you’ll pay their wages for the time they’re in work and can apply for a job retention scheme grant to cover any of their usual hours they are still furloughed for. You can still keep employees on full furlough if you need to. Flexible furloughing continues until the scheme closes.
  • The first time you will be able to make claims for days in July will be 1 July 2020, you cannot claim for periods in July before this point.
  • Also, from 1 July, the number of employees an employer can claim for in any claim period cannot exceed the maximum number they have claimed for under any single previous claim under the current scheme. So, for example, if an employer had made three claims prior to 1 July, for 12, 24 and 20 employees, the maximum number they could claim for in any claim period following 1 July would be 24, as this is the largest previous claim.

31 July

  • 31 July is the last day that employers can submit claims for staff furloughed before 30 June.

1 August

  • From 1 August 2020, the level of grant contributed by the government will be reduced each month until the scheme ends in October.
  • For August, the government will pay 80 per cent of wages up to a cap of £2,500 for the hours an employee is on furlough.
  • Employers now pay National Insurance Contributions (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.

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.

31 October

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

Summary - government and employer contributions

The table shows the changes to the government contribution, required employer contribution and amount employee receives, between July and October, where the employee is furloughed 100 per cent 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