• Allison Houghton

COVID-19 Job Retention Scheme (CJRS) Important Dates



From 1st July 2020, employers can bring back to work employees that have previously been furloughed for any amount of time and any shift pattern, while still being able to claim CJRS grant for their normal hours not worked.

When claiming the CJRS grant for furloughed hours; employers will need to report and claim for a minimum period of a week.


The scheme will close to new entrants from 30th June 2020. From this point onwards, employers will only be able to furlough employees that they have furloughed for a full 3 week period prior to 30th June 2020.


This means that the FINAL DATE by which an employer can furlough an employee for the first time will be 10th June 2020, in order for the current 3 week furlough period to be completed by 30th June 2020. Employers will have until 31st July 2020 to make any claims in respect of the period to 30th June 2020.


The scheme updates mean that the following will apply for the period people are furloughed:

  • June and July: The government will pay 80% of wages up to a cap of £2,500 as well as employer National Insurance (ER NICS) and pension contributions. Employers are not required to pay anything.

  • August: The government will pay 80% of wages up to a cap of £2,500. Employers will pay ER NICs and pension contributions – for the average claim, this represents 5% of the gross employment costs the employer would have incurred had the employee not been furloughed.

  • September: The government will pay 70% of wages up to a cap of £2,187.50. Employers will pay ER NICs and pension contributions and 10% of wages to make up 80% total up to a cap of £2,500. For the average claim, this represents 14% of the gross employment costs the employer would have incurred had the employee not been furloughed.

  • October: The government will pay 60% of wages up to a cap of £1,875. Employers will pay ER NICs and pension contributions and 20% of wages to make up 80% total up to a cap of £2,500. For the average claim, this represents 23% of the gross employment costs the employer would have incurred had the employee not been furloughed.

Further guidance on flexible furloughing and how employers should calculate claims was published by HMRC on 12th June 2020.


Find out more information on how the Coronavirus Job Retention Scheme is changing.


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