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Changes to the Coronavirus Job Retention Scheme (CJRS)

From 1‌‌ September HMRC will now pay 70% of usual wages up to a cap of £2,187.50 per month for the hours furloughed employees do not work

Employers will continue to pay furloughed employees 80% of their usual wages for the hours they do not work, up to a cap of £2,500 per month. Employers will need to fund the difference between this and the CJRS grant themselves. Employers will continue to pay furloughed employees’ National Insurance and pension contributions from their own resources.

HMRC have started to investigate CJRS claims where fraud is suspected. They will be paying particular attention to claims that differ from the PAYE data they hold and where they have received reports of fraud.

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