As part of the phased withdrawal of the Coronavirus Job Retention Scheme (CJRS), further changes have been introduced as from 1st September 2020.
Furloughed workers should continue to be paid 80% of their usual wages up to the £2,500 upper limit.
The CJRS grant is still available but now restricted to 70% of the usual wages and (as for August 2020) the employer must now fund the National Insurance and pension costs.
This means the employers must now fund 10% of the usual wages of furloughed workers.
It is still possible to allow workers to work part time under the flexible furlough rules. In these circumstances full pay must be paid for the actual hours worked and 80% of the usual pay for furloughed time.
The rules are under constant review and it is advisable to visit the gov.uk site to keep up to date.
