The governments Coronavirus Job Retention Scheme (CJRS) continues apace supporting employers through the pandemic to its current end date in September. There is no further information currently as to whether this will be the end however, Rishi Sunak and the government continue to review the scheme based on the position of the UK in respects to the hopeful return to relative normality in the coming months. The scheme remains currently unchanged with May 80% claims due on or by the 14th of June and Junes by the same day in July, but employers must now prepare where the scheme is still being utilised for the changes in claims going forward.
For periods in July 2021, Coronavirus Job Retention Scheme grants will only cover 70% of employees’ usual wages for the hours not worked, up to a cap of £2,187.50. In August and September 2021, this will then reduce to 60% of employees’ usual wages up to a cap of £1,875.
You need to continue to pay your furloughed employees at least 80% of their usual wages for the hours they do not work during this time, up to a cap of £2,500 per month. This means, for periods between July and September 2021, you will need to fund the difference between this, and the Coronavirus Job Retention Scheme grants yourself.
You must also pay the associated employee tax and National Insurance contributions to HMRC. If you do not do that, you’ll need to repay the whole of the Coronavirus Job Retention Scheme grant, as this is a condition of applying for the grant.
Claim guidance and support can be found here:
