HMRC has published an overview of the continuing operation of the CJRS from 1 July 2020, setting out the changes for employers each month until the scheme closes on 31 October 2020. The guidance provides a useful table setting out the government and employer contribution for each month alongside the amount employees will receive where they are furloughed 100% of the time.
Important changes highlighted in the overview are:
from 1 July, employers can bring furloughed employees back to work for any amount of time and any shift pattern, while still being able to claim CJRS grant for the hours not worked;
from 1 August 2020, the level of grant will be reduced each month with employers being required to contribute to ensure employees receive at least 80% of their wages (up to the £2,500 cap);
employers will continue to be 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; and
employers will have to pay their employees for hours worked (a key point to note).
According to HMRC, as at 14 June, 9.1m jobs had been furloughed by 1.1m employers, with the total value of claims £20.8bn.
HMRC has published an overview of the continuing operation of the CJRS from 1 July 2020, setting out the changes for employers each month until the scheme closes on 31 October 2020. The guidance provides a useful table setting out the government and employer contribution for each month alongside the amount employees will receive where they are furloughed 100% of the time.
Important changes highlighted in the overview are:
from 1 July, employers can bring furloughed employees back to work for any amount of time and any shift pattern, while still being able to claim CJRS grant for the hours not worked;
from 1 August 2020, the level of grant will be reduced each month with employers being required to contribute to ensure employees receive at least 80% of their wages (up to the £2,500 cap);
employers will continue to be 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; and
employers will have to pay their employees for hours worked (a key point to note).
According to HMRC, as at 14 June, 9.1m jobs had been furloughed by 1.1m employers, with the total value of claims £20.8bn.
