HMRC Coronavirus Job Retention Scheme funding is now changing each month.

A reminder of the key furlough dates and changes have been detailed below to help you navigate the key considerations.

1 July 2020 – Flexible Furlough introduced

  • you can bring employees back off furlough to work on a part time basis
  • part time and furlough work patterns need to be agreed with the employee, in advance, in writing, for a minimum 7-day period
  • only employees previously furloughed for a minimum of 3 weeks prior to 1 July can be flexible furloughed
  • going forward, employees no longer need to be furloughed for three consecutive weeks in order to make a claim under CJRS
  • the furlough calculation has changed to factor furloughed hours and normal working hours
  • the basis of the NIC calculation for flexible furlough has changed
  • the furlough grant with associated employer NIC, and employer pension contribution can be claimed via the HMRC portal
  • the total number of employees in a claim period cannot exceed the maximum claimed for in any period during April – June
31 July 2020 Deadline for claiming furlough grant for April, May, June furlough periods.
1 August 2020 The full 80% furlough grant for flexible furlough can be claimed via the CJRS portal. However, from this date, the scheme no longer funds associated employer NIC and pension costs; they cannot be claimed.
1 September 2020 Furloughed employees still receive 80% of eligible wages capped at £2500 per month as furlough pay, but the employer CJRS furlough claim amount reduces to 70%, effectively the employer pays 10% of the furlough grant. The associated employer NIC and pension costs cannot be claimed.
1 October 2020 Furloughed employees still receive 80% of eligible wages capped at £2500 per month as furlough pay, but the employer CJRS furlough claim amount reduces to 60%, effectively the employer pays 20% of the furlough grant. The associated employer NIC and pension costs cannot be claimed.
31 October 2020 Furlough scheme ends.
30 November 2020 Deadline for submitting furlough claims.


Accuracy of claims and robust governance procedures is vital. HMRC investigations of claims has started. Where claims are found to be incorrect, proposed legislation will allow HMRC to charge penalties and interest in addition to recovery of the inaccurate claims made.

If you would like further details on how changes to the furlough scheme may impact your business, please contact Laura Parr or Mick Verney in our Employment Tax team.