On 29 May 2020, the government extended the Coronavirus Job Retention Scheme (CJRS).
Employees that have been furloughed due to COVID-19 will be able to have a flexible employment from the 1 July 2020. Employers will have the flexibility to allow their furloughed employees to work part time. Despite this change, the government will continue paying 80% of salaries of their normal hours that they have not worked until the end of August.
The employer has control on the employment hours and the employer will be responsible for paying the full wage to their employee. There are no set requirements of the number of hours that an employee must work, this will vary depending on your business requirement.
This new working arrangement between an employee and employer must be confirmed in writing. This agreement with an employee must cover at least one week and reported and claimed when the employer claims for the CJRS grant. You can make claims every fortnight or month, but you will be required to submit both the standard hours of the employee and the actual hours worked.
If you have an employee who is unable to work or you do not have work to provide them, the employee can remain as furloughed and you can claim the grant under the current conditions.
There are a few changes that will change over the upcoming months regarding employer contributions.
If you are a smaller employer, some or most of your national insurance costs will be covered by the Employment Allowance.
The Coronavirus Job Retention Scheme will close to new individuals who wish to be furloughed from 30 June 2020.
Go to GOV.UK and search for Coronavirus Job Retention Scheme. Everything you need to know about this scheme is on GOV.UK
The eligible self-employed individual must make this claim themselves. HMRC will then calculate the grant you will receive
More information regarding the second grant will be available on 12 June but in the meanwhile, GOV.UK has the most recent and regular information regarding this scheme.