What You Need to Know About Changes to the Coronavirus Job Retention Scheme

So far the Coronavirus Job Retention Scheme has protected 7.5 million works and nearly a million businesses.

The JRS will continue until the end of October 2020. Furloughed workers will continue to receive 80 per cent of their current salary, up to £2,500.

Important coronavirus Job Retention Scheme dates for your diary

The scheme will close to anyone who has not been furloughed for three weeks by 30 June. This means employers will only be able to claim for employees after that if they have been furloughed for a full three week period at any time between the start of the scheme and the end of June.

If you want to furlough a member of staff in that case who has yet to have been furloughed, then their start date for furlough will have to be on or before 10 June as this is the last day on which someone who has never before been furloughed can start and qualify for the scheme so that the minimum three week period is complete by 30 June.

For any periods of furlough for any employee up to 30 June, you have until 31 July to make a claim.

From 1 July the scheme rules will change. Flexibility will be introduced to allow furloughed employees to be brought back to work part time if required. Employers will have the choice to decide on hours and shift patterns to suit individual business needs. Employers must cover the cost of the ways for the time employers are in work, and are able to apply for a scheme grant to take care of any normal hours they remain furloughed for.

In addition, for furlough periods starting on or after 1 July, the maximum number of employees you can claim for any period must not exceed the maximum number for which you have claimed in a previous period. So for example, if your highest single claim for periods up to 30 June was for 50 people, then you cannot claim for more than 50 in later periods.

From 1 August, you will need to contribute towards the wage costs of your furloughed workers up until the scheme comes to a close on 31 October.

What to do if you've made an error in a Job Retention Scheme claim

If you find you have made an error in a JRS claim that has resulted in you having received more money than you should have, then you will need to pay this back to HMRC.

The application system has been updated so it is easier to inform HMRC if an over-claim has been made. You simply reduce your next claim to take account of the over-claim amount and then keep a record of this adjustment for six years. If you have made an over-claim but you are not going to make any further claims, HMRC is working on a process that will allow you to inform them of the error and pay back any sums owing.

Helpful Job Retention Scheme Resources

HMRC is running live webinars on how to make a claim using the Coronavirus Job Retention Scheme. Learn how to prepare to make a claim, how to put the claim through and how to calculate and process the claim.

Choose a date and time here. Spaces are limited so it's a good idea to book as soon as you can.

Extended furlough scheme - official government advice.

Need help making your Job Retention Scheme claims?

We're here to assist. Whether it's a JRS claim or you are looking at other sources of COVID-19 finance, there is plenty we can do to help organise it for you. Our friendly experts are ready to discuss your needs.

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