There is quite a lot of changes around the furlough scheme since it started. The government published details of the New Furlough Scheme rules on 10th November 2020 which deal with the following steps:
Check if you can claim
Check which employees you can put on furlough
Steps to take before calculating your claim
Calculate how much you should claim
Claim for your employees’ wages online
Report a payment in PAYE real-time information (RTI)
From 1 July 2021, the level of grant will be reduced and you will be asked to contribute towards the cost of your furloughed employees’ wages. To be eligible for the grant you must continue to pay your furloughed employees 80% of their wages, up to a cap of £2,500 per month for the time they spend on furlough.
The table below shows the level of government contribution available in the coming months, the required employer contribution and the amount that the employee receives per month where the employee is furloughed 100% of the time.
Wage caps are proportional to the hours not worked.