As part of changes to the Coronavirus Job Retention Scheme (CJRS), the current system will change as from 30^th June 2020. For the changes that are going to happen over the next couple of months please see the below –

• From 1^st July, you’ll have the flexibility to bring previously furloughed employees back to work part time, you can decide the hours and shift patterns they work to suit the needs of your business – you’ll pay their wages for the time they’re in work and can apply for the CJRS grant to cover any of their normal hours they are still furloughed.
• From 1^st August, you will need to contribute towards the wage costs of your furloughed employees until the scheme ends on 31^st October. The cost to your business will be as follows –
  • August – CJRS will continue to pay 80% of wages while the employers will take on pension contributions and employer’s NIC if applicable.
  • September – CJRS will pay 70% of wages while the employers will take on 10% plus pension contributions and employer’s NIC if applicable.
  • October – CJRS will pay 60% of wages while the employers will take on 20% plus pension contributions and employer’s NIC if applicable.