Updated 8 June 2020
• From 1 July 2020, you’ll have the flexibility to bring previously furloughed employees back to
work part-time – with the government continuing to pay 80% of wages for any of their normal
hours they do not work up until the end of August. This flexibility comes a month earlier than
previously announced to help people get back to work.
• You can decide the hours and shift patterns that your employees will work on their return and
you will be responsible for paying their wages in full while working. This means that
employees can work as much or as little as your business needs, with no minimum time that
you can furlough staff for.
• Any working hours arrangement that you agree with your employee must cover at least one week and be confirmed to the employee in writing. When claiming the CJRS grant for furloughed hours, you will need to report and claim for a minimum period of a week. You can choose to make claims for longer periods such as on monthly or two weekly cycles if you
prefer. You will be required to submit data on the usual hours an employee would be expected to work in a claim period and actual hours worked.
• If your employees are unable to return to work, or you do not have work for them to do, they
can remain on furlough and you can continue to claim the grant for their full hours under the
• From August, the government grant provided through the job retention scheme will be slowly
• in June and July, the government will pay 80% of wages up to a cap of £2,500 as well as
employer National Insurance (ER NICs) and pension contributions for the hours the employee
doesn’t work – employers will have to pay employees for the hours they work
• in August, the government will continue to pay 80% of wages up to a cap of £2,500 but
employers will pay ER NICs and pension contributions – for the average claim, this represents
5% of the gross employment costs that they would have incurred if the employee had not
• in September, the government will pay 70% of wages up to a cap of £2,187.50 for the hours
the employee does not work – employers will pay ER NICs, pension contributions and 10% of
wages to make up 80% of the total up to a cap of £2,500
• in October, the government will pay 60% of wages up to a cap of £1,875 for the hours the
employee does not work – employers will pay ER NICs, pension contributions and 20% of
wages to make up 80% of the total up to a cap of £2,500 the cap on the furlough grant will be
proportional to the hours not worked.
Month Government Pay Cap Employer
June / July 80% up to £2500 pay employees for the hours they work
August 80% up to £2500 pay ER NICs and pension contributions
Sept 70% up to £2187.50 pay ER NICs, pension contributions and 10% of wages to make up 80%
October 60% up to £1875 pay ER NICs, pension contributions and 20% of wages to make up 80%
• If you intend to furlough an employee who hasn’t been furloughed before, you will need to
agree that with them and start their period of furlough on or before 10 June – this is the last
day on which someone who has never been furloughed before can start a period of furlough
and qualify for the scheme – this ensures the minimum three-week period is complete by 30
• This means that the final date that you can furlough an employee for the first time will be 10
June for the current three-week furlough period to be completed by 30 June.
• It’s important to note that the scheme will close to new entrants from 30 June. From this
point onwards, you will only be able to furlough employees that you have furloughed for a full
three-week period prior to 30 June.
• The scheme will close to anyone who hasn’t been furloughed for 3 weeks by 30 June, so you
will only be able to claim for employees after that if they have been furloughed for a full
three-week period at any time before the end of June.
• You will then have until 31 July to make a claim for any periods of furlough up until 30 June –
this applies to both employees furloughed for the first time and those you have previously
furloughed and claimed for.
• Employers will have until 31 July to make any claims in respect of the period to 30 June.
Making changes to your claims if you have over-claimed
If you’ve made an error in a CJRS claim that means you received too much money, you must pay
this back to HMRC.
We’ve updated the application system so you can tell us if you have over-claimed in a previous
claim – when you apply you’ll be asked if you need to reduce the amount to take account of a
previous error. Your new claim amount will be reduced to reflect this. You should then keep a
record of this adjustment for six years.
If you have made an error in a CJRS claim and do not plan to submit further claims, we are working
on a process that will allow you to let us know about your error and pay back any amounts that you
have over-claimed. We will update guidance and keep you informed when this is available.