17th June 2021

The Government will continue to pay 80% of employees’ usual wages for the hours not worked, up to a cap of £2,500 per month, until the end of June 2021.

For periods in July, CJRS grants will cover 70% of employees’ usual wages for the hours not worked, up to a cap of £2,187.50. In August and September, this will then reduce to 60% of employees’ usual wages up to a cap of £1,875.

Employers will need to continue to pay your furloughed employees at least 80% of their usual wages for the hours they do not work during this time, up to a cap of £2,500 per month. This means, for periods between July and September, employers will need to fund the difference between this and the CJRS grants themself. Employers can also top up wages above the 80% if they wish but are not required to do so.

Employers must continue to pay the associated Employer National Insurance contributions and pension contributions on subsidised furlough pay from their own funds.

CJRS eligibility from May

For periods from 1 May 2021 onwards, employers will be able to claim for eligible employees who were employed by them and on their PAYE payroll on 2 March 2021. This means employers must have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 2 March 2021, notifying HMRC of earnings for that employee.

Employers and their employees do not need to have previously benefited from the scheme to make a claim, as long as they meet the eligibility criteria.

HMRC investigations

Following the announcement at the 2021 Budget of the creation of The Taxpayer Protection Taskforce to combat fraud within Covid-19 support packages, we expect HMRC to increase activity around investigating furlough claims.

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