From 1 July 2021, the government has made several changes as to how the Job Retention Scheme grant is calculated for furloughed employees.
Employers will need to contribute to furlough pay for unworked hours, starting with a 10 per cent contribution from 1 July 2021 and rising to a 20 per cent contribution from 1 August 2021 until the scheme closes on 30 September 2021.
Employers are also required to continue to pay all National Insurance Contributions and pension contributions for all unworked hours.
The table below shows the changes coming into effect from 1 July 2021 to 30 September 2021:-
| June | July | August | September | |
| Government contribution for hours not worked | 80% | 70% | 60% | 60% |
| Employer contribution for hours not worked | 0% | 10% | 20% | 20% |
Further guidance on the upcoming changes to the Coronavirus Job Retention Scheme can be found here.
