The furlough scheme is winding down, but is still operating.
Just to remind you:
- The scheme will end on 31 October, but you can still make claims until 30 November.
- Employees can work flexibly: they can be at work one day and on furlough the next, or even be on furlough for part of a day.
- You have to pay them 80% of their normal pay for the time they’re on furlough, and 100% for the time they work.
You can’t claim all of the furlough pay back any more. The amount you can claim is:
– For furlough in August, the full 80% furlough pay but no Employer’s NIC or Auto-enrolment pension – contributions
– For September, only 70% of the pay, not 80%
– For October, only 60% of the pay
- You can claim the money back before you pay it out, if you’re organised enough.
- The calculations can be a bit complicated, but we have a handy spreadsheet to make them easier.
Those are the main points, but HMRC have published an awful lot of guidance about the details, including things like how to correct errors, what to do about people coming back from parental leave, and so on.
HMRC have indicated that they will be checking up on claims, and they can charge penalties for careless mistakes.
If you need any help making sure you get it right, do give us a call .