Important dates and what you need to know
10 June 2020: this is the last day on which someone who has never been furloughed before needs to start a period of furlough and qualify for CJRS. The scheme will close to anyone who hasn’t completed a full 3 weeks of furlough by 30 June. You must therefore place any additional employees on furlough by 10 June 2020.
1 July 2020: CJRS will be available only to employers that have already used the scheme to register furloughed employees.
1 July 2020: the date from which you’ll have the flexibility to bring previously furloughed employees back to work part time, you can decide the hours and shift patterns they work to suit the needs of your business.
31 July 2020: the last date to make a claim for any periods of furlough up until 30 June.
1 August 2020: the date from which employers start to contribute towards the wage costs of furloughed employees. From this date you will have to pay employer National Insurance contributions and employer pension auto enrolment contributions for furloughed employees.
1 September 2020: employers must pay NI and pension contributions plus 10% of wages to make up the 80% of wages costs relating to ‘furloughed’ employees (up to a cap of £2,500).
1 October 2020: employers must pay NI and pension contributions plus 20% of wages to make up the 80% of wages costs relating to ‘furloughed’ employees (up to a cap of £2,500).
31 October 2020: the CJRS ends.
More details on the CJRS can be found here in our overview of business support. If you are a payroll client of GWA we will be able to make the claims on your behalf. However, if we do not manage you payroll or you have any concerns or questions about CJRS please get in touch and we will be happy to help.
In addition the following links might also be of use
- HMRC CJRS Helpline
- Check if you can claim for your employees’ wages through the CJRS.
- Work out 80% of your employees’ wages to claim through the CJRS.
- CJRS calculator
- Claim for your employees’ wages through the CJRS: A step by step guide for employers.