JOB RETENTION SCHEME FROM 1st July 2020
You can start to flexibly furlough eligible employees from 1 July onwards.
From 1 July, you can claim a more flexible grant for any employee you have previously received a CJRS grant for, and who now returns to work on reduced hours. You can also continue to claim for employees who stay fully furloughed.
What you need to do next
- claim for periods ending on or before 30 June, by 31 July – this is the last date you can make those claims
- agree the hours and shift patterns that you want your employees to work from 1 July
- pay your employees’ wages for the time they’re in work and apply for a job retention scheme grant to cover the remainder of their usual hours for which they are still furloughed
- claim for further furlough periods as needed – the first time you will be able to make a claim for days in July will be 1 July.
If you have overclaimed
If you have claimed more than you should have done under this scheme then HMRC will ask us when making your claim, whether we need to adjust the amount to take account of a previous error.
Your new claim amount will be reduced to reflect this.
If you’ve made an error in a previous claim but do not plan to submit further claims then you have to inform HMRC so that they can tell you how to repay the money.
Paying your employer National Insurance Contributions (NICs) and pension contributions
A condition of the CJRS grant is that you pay the related PAYE tax, NICs and pension contributions due on your wages.
Until 31 July you can continue to claim these for the hours the employee is on furlough.
From 1 August employers will no longer be able to claim for NICs and pension contributions.