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ICAEW’s Tax Faculty is urging employers and agents to attend a free webinar on 7 May outlining how to calculate grant entitlement under the final phase of the Coronavirus Job Retention Scheme, rather than risk under or overclaiming. Claims under the Coronavirus Job Retention Scheme (CJRS) are changing from July with employers having to make increasing contributions to cover staff salaries. From 1 July 2021 the grant will be reduced to 70% of salary for hours not worked and from 1 August 2021 it will be reduced again to 60%. Each employee must though continue to be paid 80% of their reference pay up to the £2,500 cap and for hours worked in accordance with their employment contract. So employers will be paying some salary costs for the furloughed hours, as well as the total cost of all employers NIC and the auto-enrolled pension contributions.

Kate upcraftAnita monteithCoronavirus job retention schemeஅனிதா மான்டித்