Claims under the Coronavirus Job Retention Scheme phase one must be submitted by no later than 31 July 2020

20 July 2020

Claims for grants under the Coronavirus Job Retention Scheme (CJRS) that relate to periods ending on or before 30 June 2020 must be made by no later than 31 July 2020.

Employers were not able to ask employees to perform any work for them if they were on furlough during this period, but from 1 July businesses were able to ask employees to come back to work on a part-time basis whilst still claiming the grant for any hours not worked, and spent on furlough.

The way in which the government pays out grants relating to the CJRS will also start to change as flexible furloughing as implemented. In July, payment for any normal hours not worked will remain at 80% of wages up to a monthly cap of £2,500. The government will also fund the associated employer National Insurance (NI) contributions and pension contributions. From August, this will change, as employers must start to pay the employer NI and pension contributions on any hours an employee spends on furlough, in addition to payment for any hours actually worked and the associated contributions. In September, the government will pay 70% of wages, up to a monthly cap of £2,187.5 and in October, the month in which the scheme closes, they will fund 60% of wages to a maximum of £1,875 per month. The employer must top the employee’s pay up to 80% but they do have the option to pay more than the 80% if they wish.