CJRS guidance updated to reflect 1 August changes

HMRC has updated its various guidance notes for the CJRS to remove sections on the rules which applied before 1 August and are no longer relevant, following the changes to the scheme from that date. For example, information about minimum furlough periods, employment contract and RTI issues relating to the February/March cut-off points, backdating claims to 1 March 2020, and TUPE transfers after 28 February 2020 has been deleted to clean up the guidance. The principal change from 1 August is the phased reduction in government support, with employers being required to start paying secondary NICs and pension contributions for the hours employees are on furlough. HMRC’s guidance Changes to the coronavirus job retention scheme provides a useful table summarising the changes:

	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

Issue: 1499
Categories: News

	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