From 1st August 21 there are further changes being introduced to the Coronavirus Job Retention Scheme.
From August the employer can claim back 60% of the employees’ wages, down from 70% in July. The employer must top up the remaining 20% to ensure employees continue to receive 80% of their wages. Employers can still top up to 100% if they so wish.
| August | September | |
| Claimable amount | 60% up to £1,875 | 60% up to £1,875 |
| Employer NI and pension contributions | Yes | Yes |
| Mandatory employer top up | 20% up to £625 | 20% up to £625 |
| Employee receives | 80% up to £2,500/mth | 80% up to £2,500/mth |
The Coronavirus Job Retention Scheme finishes on the 30th September 2021.
