Coronavirus Job Retention Scheme Changes from May 2021
The Coronavirus Job Retention Scheme (CJRS) has been extended until 30 September 2021.
Who can I claim for?
1 May 2021 – 30 June 2021
For periods starting on or after 1 May 2021, you can claim for employees who were included on an RTI submission to HMRC between 20 March 2020 and 2 March 2021, including earnings for that employee.
You don’t need to have previously claimed for an employee before 2 March 2021 to claim for periods starting on or after 1 May 2021.
For periods ending on or before 30 June 2021 you can claim 80% of an employee’s usual salary for hours not worked, up to a maximum of £2,500 per month.
From 1 July 2021
From 1 July 2021 the level of grant is reduced each month and you’ll be asked to contribute towards the cost of your furloughed employees’ wages.
You can furlough employees for any amount of time and any work pattern, while still being able to claim the grant for the hours not worked. You need to cover the costs of employer NI and pension contributions.
Government contributions from May 2021
The following table shows the level of contributions from the Government from May 2021, the required employer contribution and the amount that the employee receives per month where the employee’s furloughed 100% of the time.
|Government contribution: hours not worked||80% up to £2500||80% up to £2500||70% up to £2187.50||60% up to £1875||60% up to £1875|
|Employer contribution: employer NI and pension contributions||Yes||Yes||Yes||Yes||Yes|
|Employer contribution for hours not worked||No||No||10% up to £312.50||20% up to £625||20% up to £625|
|For hours not worked employee receives||80% up to £2500 per month||80% up to £2500 per month||80% up to £2500 per month||80% up to £2500 per month||80% up to £2500 per month|