CJRS guidance updated to reflect changes to the scheme

03 August 2020

From 1 July 2020, employers can only claim CJRS for employees who have been furloughed for a minimum of three weeks prior to this date. To reflect this, guidance has now been updated to cement the new eligibility requirements.

In previous guidance, employees needed to have been processed via PAYE and details sent via RTI by 19 March 2020. This requirement has now been removed from guidance. The reason behind this is that the new requirement of being previously furloughed prior to 1 July supersedes this requirement, with those that have returned from a period of family leave or a period as a military reservist being an exception to this rule and can be placed on furlough after this date. Claims for the period of June 2020 need to have been submitted 31 July 2020. From July, there is also no minimum period an employee can be furloughed for, only that each claim period is for a minimum of seven days.

Since 1 July, employers have been able to bring employees back in to work on a part-time basis, this is referred to as flexible furlough. Throughout July, employers can claim back 80% of employees wage cost, on furloughed hours, up to the pro-rata cap of £2,500 together with associated employer National Insurance (NI) and pension costs. Another big change from July surrounds the number of employees the employer can claim for in a single claim period. Unlike previous claim periods, from 1 July onwards, the amount the employer can claim must not exceed the maximum number of employees claimed for under any claim made from 1 March through to 30 June.

For example:

April = 30

May = 20

June = 25

The maximum that can be claimed for from 1 July 2020 onwards would be 30 and not the accumulative total of all periods claimed for.

From 1 August, employers are reminded that CJRS claims will no longer fund employer NI or pension contributions and these costs must be funded in full by the employer.

To reflect all changes, the below guidance pages have been updated.

Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme

Individuals you can claim for who are not employees

Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme

Find examples to help you calculate your employees' wages

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