Coronavirus Job Retention Scheme – July updates

Date: 30th June 2020

If you have a PAYE scheme and you or your team have been unable to work due to COVID-19 you have probably been keeping a close eye on the changes to the Coronavirus Job Retention Scheme (CJRS).July 1st 2020 brings some big changes to the CJRS. Even though the scheme will be more flexible, it will bring with it new complexities which you need to be aware of. We have summarised these below:

CJRS up to 30th June:


Eligible employees who had not been furloughed before and the employer wants to furlough them after 30th June must be furloughed on or before 10th June and remain so for at least 21 days.


Employees who have been furloughed before, but are currently back at work, can be furloughed at any time between now and 30th June 2020 as long as the employee is furloughed for at least 21 days.


The employer has until 31st July to make a claim for any period up to 30th June and the claim can cover more than one calendar month if needed. 


CJRS changes from 1st July:


  • Businesses can bring employees on and off furlough, bringing new flexibility to working patterns.
  • Any working hours arranged between the employee and employer must cover at least one week and be confirmed in writing to the employee.
  • Employers will pay wages in full for the period the employee is working but can claim under CJRS for the time the employee is furloughed.
  • Employers must provide details of the ‘usual hours’ an employee is expected to work, as well as the actual hours they worked in any given claim period.


In July, the employer can still claim 80% of the eligible wages (up to a monthly maximum of £2,500), plus the corresponding employer’s National Insurance and employer’s pension contributions. 


The maximum number of employees you can claim for:


From 1st July, the maximum number of employees who can be claimed for must not exceed the highest number of employees who were in any claim up to and including 30th June.

There are some exceptions, such as for employees returning from parental leave and employees who moved to a different PAYE scheme but had been furloughed under the original scheme.


Oaktree Accountants Ltd work hard to bring you the most up to date information. If you have any concerns as to whether your team are still eligible for the CJRS after 1st July contact us on 01264 324103.

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