Breakdown of Government and Employer contributions
July
Employee receives 80% of wages up to £2,500 per month
80% of wage costs can be claimed via CJRS (up to £2,500)
Employers NI contribution and pension payable by the Government
August changes
Employee receives 80% of wages up to £2,500 per month
80% of wage costs can be claimed via CJRS (up to £2,500)
Change from July:Â Employers NI contribution and pension payable by the employer
September changes
Employee receives 80% of wages up to £2,500 per month
Change from August: 70% of wage costs can be claimed via CJRS (up to £2,187.50)
Change from August:Â 10% of wage costs paid by employer (up to 312.50)*
Employers NI contribution and pension payable by the employer
October changes
Employee receives 80% of wages up to £2,500 per month
Change from September: 60% of wage costs can be claimed via CJRS (up to £1,875)
Change from September: 20% of wage costs paid by employer up to £625*
Employers NI contribution and pension payable by the employer
* This doesn’t include the optional 20% top-up that some employers will pay to staff to ensure they receive 100% of their pay/salary
Note – The figures listed assume employees are furloughed 100% of the time, i.e. not taking advantage of Flexi-Furlough.
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