Employer contribution changes to the CJRS

Category: Amber AccountingCOVID-19Payroll - Posted On: Jul 6 2021

The Coronavirus Job Retention Scheme (CJRS) was extended until 30 September 2021, with employers asked to contribute towards the cost of their furloughed employees’ wages from July onwards.

As a reminder, we’ve highlighted the changes in the table below:

Month of claimGovernment contribution to wagesGovernment pays ER NICs & pensionEmployer contribution to wagesEmployer pays ER NICs & pensionEmployee receives Claim submitted by
July 70% up to £2,187.50No10% up to £312.50Yes*80% up to £2,50016 August 2021
August60% up to £1,875No20% up to £625Yes*80% up to £2,50014 September 2021
September 60% up to £1,875No20% up to £625Yes*80% up to £2,50014 October 2021
*If the employee is furloughed for 100% of their working hours. The timetable will change if, for example, the employee is only furloughed for 60% of their usual hours, they are only entitled to 60% of the £2,500 threshold.

If you suspect you have made an error with your submissions, you can amend it within 28 calendar days after the month the claim relates to – unless this falls on a weekend or bank holiday, in which case the deadline is the next weekday.

Please remember that you need to keep any records that support the amount of CJRS grants you claim, in case HMRC needs to check them. ‌