As a reminder:
For June 2021, the government will continue to pay 80% of furloughed employees’ usual wages for hours not worked up to a cap of £2,500.
For July 2021, CJRS grants will cover 70% of employees’ usual wages for the hours not worked, up to a cap of £2,187.50.
For August and September 2021, grants will reduce to 60% of employees’ usual wages up to a cap of £1,875.
Note that furloughed employees must continue to be paid at least 80% of their usual wages for the hours not worked, up to a cap of £2,500 per month by employers. This means that from July 2021, employers must make up the difference.
Employers must also continue to pay Employer National Insurance contributions and pension contributions on furlough pay.