The Coronavirus Job Retention Scheme will close on 31st October 2020.

From 1st July 2020

Employers can bring furloughed workers back to work for any amount of time, in any shift pattern, but still claim the retention scheme grant for any hours not worked.

From 1st August 2020

The level of the grant will start to reduce.  Wage caps are proportionate to the hours for which an employee is furloughed.

The Government will pay 80% of wages, to a cap of £2,500, for the hours that an employee is on furlough.  Employers will pay employer National Insurance contributions and pension contributions for all hours (furloughed or otherwise).

From 1st September 2020

The Government will pay 70% of wages, up to a cap of £2,187.50, for the hours that an employee is on furlough.

Employers must pay all employer National Insurance contributions and pension contributions, and top up employee's wages to ensure that they receive at least 80% of their wages, up to a cap of £2,500 for the time that they are furloughed.

From 1st October 2020

The Government will pay 60% of wages, up to a cap of £1,875, for the hours that an employee is on furlough.

Employers must pay all employer National Insurance contributions and pension contributions, and top up employee's wages to ensure that they receive at least 80% of their wages, up to a cap of £2,500 for the time that they are furloughed.

Source: HMRC

See the full guidance here:

Changes to the Coronavirus Job Retention Scheme
Find out how the Coronavirus Job Retention Scheme is changing.