How did the Coronavirus Job Retention Scheme change between 1 July 2020 and 31 October 2020?

From 1 July 2020, under the flexible furlough scheme, employees who have previously been furloughed can work part time for their employer. The employer is responsible for paying their full wages for the hours they work and can claim under the scheme for the hours they remain on furlough.

From 1 August 2020, the scheme continued to cover 80% of employees' wages (for hours not worked), up to a maximum of £2,500 per month, but the employer was responsible for paying the employer NICs and employer pension contributions.

From 1 September 2020, the scheme covered 70% of employees' wages (for hours not worked), up to a maximum of £2,187.50. As a minimum, the employer was required to pay 10% of the employee's wages, so the employee continued to receive 80% of their normal wages, up to the maximum of £2,500 (although employers could top this up further). The employer was responsible for the employer NICs and pension contributions.

From 1 October 2020, the scheme covered 60% of employees' wages (for hours not worked), up to a maximum of £1,875. As a minimum, the employer was required to pay 20% of the employee's wages, so the employee continued to receive 80% of their normal wages, up to the maximum of £2,500 (although employers could top this up further). The employer was responsible for the employer NICs and pension contributions.

The scheme was expected to close at the end of October 2020, however it has now been extended until 31 March 2021.

From 1 November 2020, the scheme covers 80% of employees' wages (for hours not worked), up to a maximum of £2,500 per month, and the employer is responsible for paying the employer NICs and employer pension contributions (as was the case in August 2020).