Claims for grants under the Coronavirus Job Retention Scheme (CJRS), that relate to periods ending on or before June 30 2020, must be made by no later than July 31 2020.
Employers were not able to ask employees to perform any work for them if they were on furlough during this period, but from July 1 businesses were able to ask employees to come back to work on a part-time basis. For hours not worked, employers can still claim the grant.
The way in which the government pays out grants relating to the CJRS will also start to change as flexible furloughing is implemented.
In August, the employer will be expected to begin to pay the employer pension and NI contributions for hours that are spent on furlough.
In September, the employer will be expected to pay 10 percent of wages whilst HMRC pay 70 percent, then from October, the breakdown is 20 percent for employer and 60 percent for HMRC.
The scheme will close on October 31 2020.