Although we are expecting further guidance to be released shortly, there are two notable changes to be aware of. Further information on the CJRS can be found here.
The first significant change is that employer contributions are set to increase from 1 July 2021:
Previously, an employer could only claim for employees for whom they had made a PAYE real time information (RTI) submission to HMRC between 20 March 2020 and 30 October 2020. However, for claims made after 1 May 2021, employees who were added to the payroll on or after 1 November 2020 and who were employed on 2 March 2021, can be furloughed as long as the employer has made a PAYE RTI submission for them between 20 March 2020 and 2 March 2021. Details of how employer's should calculate claims for periods starting on or after 1 May 2021 will be provided in updated guidance in due course.