From 1 September, the Coronavirus Job Retention Scheme (CJRS) or the ‘furlough scheme’ has changed. The government will now pay 70 per cent of wages up to a maximum cap of £2,187.50 for the hours the employee is on furlough.
Employers must however top up employees’ wages to ensure they receive 80 per cent (up to £2,500). The caps are proportional to the hours not worked.
Unless you are making a new claim for an employee who is a military reservist or is returning from statutory parental leave, you can only continue to claim through the scheme if:
– you have previously furloughed the employee for 3 consecutive weeks between March 1 and 30 June
– you submitted your claim before 31 July.