• From 1 July 2020, employers will have the flexibility to bring previously furloughed employees back to work part-time – with the government continuing to pay 80% of wages for any of their normal contractual hours they do not work up until the end of August. 
• Employers can decide the hours that employees work and will be responsible for paying their wages in full whilst working. This means that employees can work as much or as little as your business needs, with no minimum time that you can furlough staff for.
• Any working hours that you agree with your employees must cover at least one week and be confirmed to the employee in writing. 
• When claiming through the CJRS portal employers will need to report and claim for a minimum period of a week. 
• Claims through the CJRS portal can be for longer periods (e.g. two weekly cycles if you prefer) 
• Employers will have to submit data on the usual hours an employee would be expected to work in a claim period and the actual hours worked.
• If employees are unable to return to work, or there is no work for them to do, they can remain on furlough and employers can continue to claim Furlough payments under the existing rules.

• in June and July Furlough payments will cover 80% of wages up to a cap of £2,500 as well as employer National Insurance and pension contributions for the hours the employee doesn’t work.
• From 1st August Furlough payments will continue to cover 80% of wages up to a cap of £2,500 but, employers will have to pay employer National Insurance and pension contributions.
• From 1st September, the Furlough payments will cover 70% of wages up to a cap of £2,187.50 for the hours the employee does not work. Employers will have to pay employer National Insurance and pension contributions and 10% of wages to make up 80% of the total up to a cap of £2,500
• From 1st October, Furlough payments will cover 60% of wages up to a cap of £1,875 for the hours the employee does not work and employers will have to pay employer National Insurance and pension contributions and 20% of wages to make up 80% of the total up to a cap of £2,500

• The CJRS will close to new applicants from 30th June. From this point onwards, you will only be able to furlough employees that you have furloughed for a full three-week period prior to 30 June.
• This means that the final date that you can furlough an employee for the first time will be 10th June for the current three-week furlough period to be completed by 30 June. 
• Employers will then have until 31st July to make any claims in respect of the period up to 30th June.

We still don’t have all the small print about how the scheme changes will work in practice but HMRC have committed to releasing this detail by 12th June. To make sure you get all the latest updates straight to your inbox sign up to our news letter today and if you need any help with administering the Furlough scheme in your business get in touch with us today.