The online service for making claims relating to the new style Coronavirus Job Retention Scheme (CJRS) will be open and available from today (July 1 2020).
Employers will be able to submit claims for periods beginning on or after July 1 2020 from the same date but were not able to do so prior to that point.
From July 1, employers can place their workers on flexible furlough, meaning staff can return to work on a part-time basis if they wish, and the employer can still claim for any of the hours that they would ordinarily work but are not currently working.
In July, an employer can still claim 80 percent of an employee’s pay, up to a maximum of £2,500 per month for any hours the employee is not working that they would have normally worked. An employer can also claim for the the associated employer pension and National Insurance (NI) contributions, but from August this will change.
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.