Claiming through HMRC's Coronavirus Job Retention Scheme
For an employer to claim through the scheme, they must:
- have enrolled for PAYE Online on GOV.UK
- have a UK bank account
- be making a claim for each employee or worker on furlough for a minimum of 7 days in a calendar month
The employer must also have put the employee or worker on their PAYE payroll and included them in a 'Real Time Information' (RTI) submission to HMRC:
- between 20 March and 30 October 2020 for claims ending up to 30 April 2021
- between 20 March 2020 and 2 March 2021 for claims from 1 May 2021
Furlough scheme changes
The furlough scheme will run until 30 September 2021.
From 1 November 2020 to 30 June 2021, the government will pay 80% of wages, capped at £2,500 each month.
From 1 July 2021:
- the government will pay 70% of wages, capped at £2,187.50 each month
- the employer will need to pay 10% (up to £312.50)
From 1 August to 30 September 2021:
- the government will pay 60% of wages, capped at £1,875 each month
- the employer will need to pay 20% (up to £625)
Employers cannot include in their claim to HMRC any:
- employer contributions to the employee's pension
- employer National Insurance (NI) or tax contributions
More financial support for employers
Employers may be able to get financial support through other government schemes.
Acas is not able to advise on these schemes.
The schemes include regional support for businesses affected by the pandemic, and one-off grants for some sectors.
To find out more:
- in England, see financial support for businesses on GOV.UK
- in Scotland, see coronavirus funding for businesses on FindBusinessSupport.gov.scot
- in Wales, see the business support finder from Business Wales
Financial support if you're self-employed
You may be able to get financial support through HMRC's Self-Employment Income Support Scheme (SEISS).
Acas is not able to advise on this scheme.