Just to remind you that from 1 September the CJRS will pay 70% of usual wages up to a cap of £2,187.50 per month for the hours furloughed employees do not work.
Employers will still need to pay furloughed employees 80% of their usual wages for the hours they do not work, up to a cap of £2,500 per month. Employers will need to fund the difference between this and the CJRS grant themselves.
The caps are proportional to the hours not worked. For example, if an employee is furloughed for half their usual hours in September, employers are entitled to claim 70% of their usual wages for the hours they do not work up to £1,093.75 (50% of the £2,187.50 cap).
Employers will continue to have to pay furloughed employees’ National Insurance (NI) and pension contributions from their own funds.
It is important that you provide all the data that HMRC require in order for them to process a claim. Payment of employers’ grants may be at risk or delayed if the claim is submitted incorrectly.
At this point, it is worth noting that HMRC are claiming they have received thousands of reports of furlough fraud, many of which could include unintentional breaches where employers have misinterpreted the rules or have made an error in the completion of the form.
If you need advice to rectify any issues, or would like us to double-check for peace of mind, then please contact a member of our payroll team, or email firstname.lastname@example.org