I am sure you will have seen the release of some of the information regarding version 2 of the Coronavirus Job Retention Scheme (CJRS). HMRC’s communication of this change has improved compared to previous announcements so we have taken the time to just pick out the relevant points and summarise below.

Do get in touch if you want a more detailed overview of the changes (there is as yet nothing published on GOV.UK but there will be on 12th June 2020).

Key points:

  • Employees can work on a part time basis from 01st July 2020 and employer still gets furlough support for hours employees have not worked (i.e. minimum 3 week furlough period scrapped). Further details to follow from the government .
  • To be eligible for this the individual employees need to have been furloughed for a minimum of three weeks prior to 30th June 2020.
  • It appears, where employees have worked, there will be a requirement to submit usual expected hours vs hours actually worked for each claim period
  • Employees will be paid 100% for the hours they work
  • From 01st July onwards there will be a limit to the number of staff that can be included on any single claim – this limit will be based on the maximum number of staff on any single claim prior to 01st July 2020
  • Claims will no longer be accepted from 01st July 2020 where it overlaps the month end – we would suggest just claiming on a calendar month basis going forward
  • There is no differentiation between industries i.e. hospitality and leisure have no extra support compared to construction. Government are under significant pressure to change this though so we will have to see how things develop.


  • 10th June 2020 – last chance to furlough employees for 3 weeks prior to the 30th June 2020 cut off.
  • 01st July 2020 – employees can return to work on a part-time basis
  • 31st July 2020 – deadline for submitting furlough claim up to 30th June 2020
  • 01st August 2020 – government still contribute 80% of hours not worked, but will no longer contribute towards employers national insurance or employer pension contributions going forward
  • 01st September 2020 – government will contribute 70% of hours not worked up to a cap £2,187.50 and employers will have to contribute the 10% up to £2,500
  • 01st October 2020 – government will contribute 60% of hours not worked up to a cap of £1,875 and employers will have to contribute the 20% up to £2,500
  • 01st November 2020 – no further support

The above caps will be pro-rated if employees have worked some of the period.

Actions needed:

  1. If you think you will need to furlough an employee after 30th June 2020, and they haven’t been furloughed already, consider furloughing them from 10th June 2020. This is the only way they will be eligible for the scheme from 01st July onwards
  2. Await the release of further guidance on 12th June 2020
  3. Submit all CJRS claims pre-1st July by 31st July 2020

As always, if you have any queries please do get in touch.