Call Us Today - 01229 821270 or 07725 735581 | email@example.com
The CJRS closed to new entrants from 30 June 2020 therefore any employees who had not previously been furloughed can no longer join the scheme. There are some exceptions in relation to employees returning from extended parental leave and military reservists returning to work. To check who qualifies for furlough please check out the link below.
The scheme itself will now close on the 31st October 2020.
Bringing Employees Back to Work
From 1st July 2020 to the 31st October 2020
Furloughed employees can
- Return to work full time.
- Come back on a part time work /part-time furlough basis this can be for any amount of hours and/or any shift pattern.
- Remain on furlough.
- Be re-furloughed.
You will be able to bring employees back off furlough for short periods of time if you wish and can therefore return some employees to work part time and still receive some financial support for the days they are not working
Under the extended scheme the qualifying periods for claiming is 1 week and so you can have an employee:
- Working full time for 1 week and furloughed for 1 week
- Working Part time and Part furloughed all the time
- Working Part time and Part furlough for 1 week and fully furloughed after that
any variation, as long as you have each week planned and agreed with employees.
- Work patterns should be determined on a week-by-week basis (not 3-weeks as previously)
- When an employee is on Furlough you must pay them 80% of their wages irrespective of the amount you can claim back which will change monthly.
- When the employee is actually at work, you must pay them 100% of their wages
- Employees who are off work on furlough must not carry out any work for you
80% of wages will be paid by the government up to a cap of £2,500 as well as Employer National Insurance and pension contributions for any furloughed periods.
August 2020 – (From this point the level of grant will reduce each month until the scheme ends on 1st October 2020)
80% of wages paid by the government up to £2,500 cap for any furloughed periods but Employers will need to pay Employer National Insurance and pension contributions.
70% of wages paid by the government up to £2,187.50 cap. for any furloughed period. Employers will pay Employer National Insurance, pension contributions and to top up employee wages by 10% to make pay up to 80% for any furloughed time off work (£2,500 cap)
60% of wages paid by the government up to £1,875.00 cap. for any furloughed period. Employers will pay Employer National Insurance, pension contributions and to top up employees wages by 20% to make pay up to 80% for any furloughed time off work (£2,500 cap).
Remember you must pay your employee 100% of their wages for any days when they are actually at work and they must not work for you during any period whilst furloughed.
Wage caps are proportional to the hours an employee is furloughed. For example, an employee is entitled to 60% of the £2,500 cap if they are placed on furlough for 60% of their usual hours.
You will need to:
- Agree any new working arrangements with employees returning to work.
- Agree with employees what any flexible working arrangements will be.
Please remember it is important that you retain all documents for up to 5 years showing your decisions, who was furloughed and the relevant dates, any correspondence with employees, calculations on how you reached your claim amounts. HMRC will be carrying out audits to check the genuine nature of claims.
Making a Claim
With all the planned monthly changes making a claim will not be exactly straight forward. If you use a third party organisation or your accountant for your Payroll they should have the tools available to do this. The link below gives you more details around making a claim along with online calculators to assist you.
Do get in touch if you need any assistance or copies of letters and agreements for any new working patterns you may wish to implement.
Phone: (01229) 480676
Mobile (07715) 822216
Phone: (01229) 821270
Mobile (07725) 735581