The Coronavirus Job Retention Scheme, which is designed to support employers whose operations have been severely affected by coronavirus, will end on 31 October 2020.
Since 10 June 2020, no new employees may be placed on furlough other than parents returning from statutory maternity or paternity leave.
Until 31 July, employers can claim 80% of furloughed employees’ usual monthly wage costs, up to a cap of £2,500 a month, in addition to the associated Employer National Insurance Contributions and minimum automatic enrolment employer pension contributions.
From 1 August until the scheme ends, employers will begin to resume the burden of employee costs as set out below. HMRC launched an online portal on 20 April, where employers can make one claim per pay period.