Guidance has been published outlining the changes to the Coronavirus Job Retention Scheme following the Chancellor’s announcement on 29 May. These include:
- 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.
- Flexibly furlough employees, meaning employees can come back to work for any amount of time and any work pattern.
- Still be able to claim the furlough grant for the hours your flexibly furloughed employees do not work, compared to the hours they would normally have worked in that period
- From 1 August, the level of the grant will be slowly reduced. No grant will be available for Class 1 employer NICs or pension contributions from 1 August although these contributions will remain payable by the employer.
- From 1 September, you will also be asked to contribute towards the cost of your furloughed employees’ wages to ensure they continue to receive at least 80% of their wages for the time they’re on furlough. Find more information on how the amount of grant available through the Coronavirus Job Retention Scheme is changing.
- Parents returning from maternity, paternity, shared parental, adoption and parental bereavement leave after 10 June are exempt from the cut-off date for new entrants. This applies to employers who have previously submitted a claim for any other employee (between 1 March and 30 June). Employees need to have started the leave before 10 June and are returning after 10 June and they have to be on their employers’ PAYE payroll on or before 19 March 2020.
Correct as of 17 June 2020