The Coronavirus Job Retention Scheme was originally scheduled to finish at the end of June. This has been extended until the end of October. Employers must ensure they understand the relevant dates and the fine detail of this flexible furlough scheme. The key dates and changes to pay are outlined below.

More information is available in the furlough guide and on the Government website.

Furlough grant amounts from June and mandatory employer contribution between August and October

Month Potential furlough grant amount Mandatory amount payable by employer Employer NICs and pension contributions Government calculation of average gross employment costs to employer Percentage salary received by employees who are furloughed 100% of the time
June 80% up to £2,500 Can top up furlough pay voluntarily but must pay employees for any hours worked Claimable under the grant (up to the minimum automatic enrolment employer pension contribution, calculated on 80% of wages up to £2,500 a month) None At least 80% of salary up to £2,500 per month
July 80% up to £2,500 Can top up furlough pay voluntarily but must pay employees for any hours worked Claimable under the grant (up to the minimum automatic enrolment employer pension contribution, calculated on 80% of wages up to £2,500 a month) None unless employee works At least 80% of salary up to £2,500 per month
August 80% up to £2,500 Can top up furlough pay voluntarily but must pay employees for any hours worked Payable by employer - not claimable Employer minimum payment averages 5% of pre furlough costs At least 80% of salary up to £2,500 per month
September 70% up to £2,187.50 Must top up furlough pay by at least 10% Payable by employer - not claimable Employer minimum payment averages 14% of pre furlough costs At least 80% of salary up to £2,500 per month
October 60% up to £1,875 Must top up furlough pay by at least 20% Payable by employer - not claimable Employer minimum payment averages 23% of pre furlough costs At least 80% of salary up to £2,500 per month

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