COVID-19 Update - 10 June - Upcoming changes to CJRS - Wright Vigar
 In Advice, Blog, News

The Coronavirus Job Retention Scheme has been subject to numerous changes; here we will try and summarise some of those that are upcoming.

Important Dates

10th June 2020

The last date to furlough an employee who has not been furloughed before is the 10th June. Newly furloughed employees must be furloughed on or before the 10th June, ensuring they meet the criteria of a minimum 3-week period by the 30th June.

1st July 2020

From the 1st of July, you will have the flexibility to bring previously furloughed employees back to work part-time and can apply for a scheme grant to cover any of their normal hours they are still furloughed for. When making a claim, HMRC require the normal hours worked in a claim period, the actual hours worked in the claim period, and the furlough hours not worked in the claim period.

Also, for periods starting on or after the 1 July, the maximum number of employees you can claim for in any period cannot be higher than the maximum number you have claimed for in a previous period. For example, if your highest single claim for periods up to 30th June was for 100 people, you cannot claim for more than this number in later periods.

From 1st July, any future CJRS claims must be for calendar months only and cannot span different months, for instance, 6th July – 5th August.

31st July 2020

For both newly furloughed employees and those previously furloughed and claimed for, you have up until the 31st July to make a claim for any periods of furlough up until the 30th June.

1st August 2020

Employers must start contributing to the wage costs of paying furloughed employees. From the 1st August, an employer cannot claim an Employer’s NI or Employer’s pension contributions on any future furlough payments.

1st September 2020

Employers must still pay furloughed employees 80% of their wage but can only reclaim 70%.

1st October 2020

Employers must still pay furloughed employees 80% of their wage but can only reclaim 60%.

Summary of contribution changes

Changes to Government contributions required employer contributions and the amount the employee receives for employees 100% furloughed:


July August September October
Government contribution: employer NICs and pension contributions Yes No No No
Government contribution: wages 80% up to £2,500 80% up to £2,500 70% up to £2,187.50 60% up to £1,875
Employer contribution: employer NICs & pension contributions No Yes Yes Yes
Employer contributions wages 10% up to £312.50 20% up to £625
Employee receives 80% up to £2,500 per month 80% up to £2,500 per month 80% up to £2,500 per month 80% up to £2,500 per month


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