Changes to the Coronavirus Job Retention Scheme for August & September

From 1^st 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 30^th September 2021.