Latest Coronavirus Job Retention Scheme (CJRS) grant information

Latest Coronavirus Job Retention Scheme (CJRS) grant information

Table of Contents

Latest Changes to CJRS grant - August to September

In August 2021 and September 2021, the level of grant has been reduced to 60% of employees’ usual wages up to a cap of £1,875.

Employers will be required to pay the additional 20% in August and September 2021. This is because employers must continue to pay their furloughed employees at least 80% of their usual wages for the hours they do not work during this time, up to a cap of £2,500 per month.

Employers can still choose to top up their employees’ wages above the 80% level or cap for each month if they wish, at their own expense.

Previous & future levels of the CJRS grant

Levels of grant from May to September 2021

The table shows the level of government contribution that was available in previous months and for the coming months. You can also see what is required by employer contribution and the amount that the employee receives per month where the employee is furloughed 100% of the time.

Wage caps are proportional to the hours not worked.

May June July August September
Government contribution: wages for hours not worked 80% up to £2,500 80% up to £2,500 70% up to £2,187.50 60% up to £1,875 60% up to £1,875
Employer contribution: employer National Insurance contributions and pension contributions Yes Yes Yes Yes Yes
Employer contribution wages for hours not worked No No 10% up to £312.50 20% up to £625 20% up to £625
For hours not worked employee receives 80% up to £2,500 per month 80% up to £2,500 per month 80% up to £2,500 per month 80% up to £2,500 per month 80% up to £2,500 per month

You can continue to choose to top up your employees’ wages above the 80% total and £2,500 cap for the hours not worked at your own expense.

CJRS Employees-Image

Further Support

If you require any advice regarding the Coronavirus Job Retention Scheme, then please do contact us.

We will continue to support our clients throughout these uncertain times and provide further information when we can. Additionally, if you have any queries on any of the information provided above, or if you require any further support, please get in touch by calling us 0113 257 4506.

BPR Heaton

BPR Heaton Chartered Accountants