We still await the finer detail of the reforms, which will be published in the Treasury Direction and the Employer’s Guidance in due course, however the main headlines are as follows:

• The scheme will close for new entrants from 30^th June and as such the 10^th June 2020 will be the last day that employers can place employees on furlough – any later than 10^th June and the employees will not have achieved 3 consecutive weeks on furlough and as such you will be unable to qualify for repayment via the scheme,
   
• With effect from 1^st July 2020 employees will be able to work part-time and be furloughed part-time (“flexible furlough”). 
   
• From 1^st August 2020, employers will no longer be able to claim back employee’s national insurance contributions and pension contributions for furloughed staff.
   
• From 1^st September 2020, the government will reimburse 70% of salary (up to a maximum of £2,190) with employers required to top-up to at least 80% depending upon their agreement with employees.
   
• From 1^st October 2020, the government will reimburse 60% of salary (up to a maximum of £1,875) with employers again having to top up to at least 80%.
   
• The furlough scheme will close on 31^st October 2020.

We have no detail in relation to how the likes of “flexible furlough” will be implemented in practice and as always with this scheme we must wait and see. We’ve been promised details by 12^th June so all eyes on https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme

If you need any employment advice through these difficult times in relation to the CJRS or indeed any other pressing matters that may have arisen as a result of COVID-19 please contact our Craig McCracken on 0161 819 4929 or email to cmc@nexussolicitors.co.uk – we are here to help!