The deadline for claiming the grant for the Coronavirus Job Retention Scheme (CJRS) for the month of August is Tuesday 14 September 2021.

How it stacks up

The amount of grant that an employer can claim for August and September 2021 is 60% of furloughed employees’ usual wages for the hours not worked. This is subject to a cap of £1,875 per month per employee.

Employers are required to pay the difference in pay to ensure that employees receive 80% of their usual wages for the total number of hours they are furloughed. This is subject to a cap of £2,500 per month per employee. Employers can however top up their employees’ usual pay for furloughed hours up to 100% if they wish.

Closing time

To enable employers to plan ahead, the CJRS calculator is available to help employers work out how much they can claim for furloughed employees up to 30 September 2021 when the scheme closes. Employers are legally required to maintain records regarding the CJRS claims including their calculations for 6 years.

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