The Coronavirus Job Retention Scheme has been extended until 30 September 2021.
Employers can claim 80% of an employee’s usual salary for hours not worked, up to a maximum of £2,500 per month, up to 30 June 2021.
From 1 July 2021 this reduces to 70% of usual salary for hours not worked, up to a maximum of £2,187.50 per month, with the additional 10% to be paid by the employer.
From 1 August 2021, this reduces to 60% of usual salary for hours not worked. Up to a maximum of £1.975 per month, with employers paying the additional 20% themselves.
Employers may continue to top up wages, and may part furlough employees.
For periods starting on or after 1 May 2021, employers can claim for employees who were employed on 2 March 2021 as long as they made a PAYE RTI submission to HMRC between 20 March 2020 and 2 March 2021.