Changes to the Coronavirus Job Retention Scheme

The changes to claiming against furloughed employees came in to effect from 1 July, however there are changes to the amounts that you as the employer now needs to contribute towards. These changes continue until 31 October when the Coronavirus Job Retention Scheme closes:

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 and pension contributions

No

Yes

Yes

Yes

Employer contribution: wages

10% up to
£312.50

20% up to £625

Employee receives

80% up to
£2,500 per

80% up to
£2,500 per

80% up to
£2,500 per

80% up to
£2,500 per

month

month

month

month

For more information on the changes, please visit the following link or contact us
https://www.gov.uk/government/publications/changes-to-the-coronavirus-job-retention-scheme/changes-to-the-coronavirus-job-retention-scheme