Firstly, 31 July 2020 is the last day that an employer can submit claims for furlough periods ending on or before 30 June. This means that even where an employee has been continuously furloughed separate claims will need to be submitted in respect of the furlough days up to the end of June and the furlough days in July.
Secondly, from 1 August 2020 the support offered by the CJRS will begin to reduce. From this date, employers will become responsible for paying employer national insurance and pension contributions of furloughed workers, as these will no longer be claimed through the scheme.
The Coronavirus Job Retention Scheme has seen multiple updates since its creation on 20 March. For an updated summary of the guidance see, please click here.
If you have any queries regarding scheme you can contact a member of our Employment Team.