16th June 2020

The Government announced more details of changes to the Coronavirus Job Retention Scheme (CJRS) rules on Friday evening (12th June), with the major changes already being announced at the end of May.

The main changes to note are as follows:

  • Claim Periods and maximum numbers allowed in future claims;
  • Claims that overlap months;
  • Confirmation of employees allowed to be part of a claim after 1 July;
  • Furlough periods and “flexible furloughing”;
  • “Usual” hours and furloughed hours;
  • Changes to the wage cap; and
  • Confirmation of the final date for claims made up to the end of June 2020.

We have updated our guidance on the current and new rules which apply from July 2020, together with some revised examples of how they apply in practice, which you can download via the following links:

Our full Coronavirus Job Retention Scheme guidance has been updated to reflect all changes announced up to, and including, 12 June 2020.

Click here to download our full CJRS guidance (PDF 292kb)

We have also created useful guides for current and new rules that provides illustrative examples of how to calculate the grant for gross pay, employer NICs and employer pension contributions for the claim period.

Click here to download our specific guide containing detailed calculations for the scheme up to 30 June 2020
Click here to download our specific guide containing detailed calculations for the scheme from 1 July 2020

It is clear that the revised rules enable employers to be more flexible in how they use the CJRS, and how some employees can now be gradually brought back into the business, while still receiving some level of government support into October. The overriding principles of the CJRS remain that employees must be paid their contractual entitlement through the payroll, reported through the Real Time Information (RTI) system. The employer can then choose to apply for a CJRS government grant to offset all or part of this cost.

If you have any questions about the information contained in this email, please speak to your usual UNW contact, or get in touch with:


Lee Muter
Employment Taxes Partner

E: leemuter@unw.co.uk
T: 07810 852 362

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