Individual needed to be previously furloughed
|
No
|
Yes, apart from exceptional circumstances
|
No
|
No
|
Maximum number of individuals able to claim for
|
No maximum
|
Cannot exceed the maximum number of employees claimed for under any claim ending by 30 June 2020 unless in very exceptional circumstances
|
No maximum
|
No Maximum
|
Flexible Furlough available
|
No
|
Yes
|
Yes
|
Yes
|
Employer claim information made public
|
No
|
No
|
From 1 December 2020 onwards apart from exceptional cases
|
Yes apart from exceptional cases
|
Claims deadline
|
31 July 2020
|
30 November 2020
|
14 days after each month end, (unless this falls on a weekend then it is the next working day)
|
14 days after each month end, (unless this falls on a weekend then it is the next working day)
|
Add additional employees to the claim
|
31 July 2020
|
N/A
|
28 days after month end (unless this falls on a weekend then it is the next working day)
|
28 days after month end (unless this falls on a weekend then it is the next working day)
|
Under-claim amendment deadline
|
30 November
|
30 November
|
28 days after month end (unless this falls on a weekend then it is the next working day)
|
28 days after month end (unless this falls on a weekend then it is the next working day)
|
Over-claim amendment deadline
|
20 October 2020
|
90 days after receipt of grant not entitled to
|
90 days after receipt of grant not entitled to
|
90 days after receipt of grant not entitled to
|
Claim while employee is on statutory notice period
|
Yes
|
Yes
|
November 2020 – Yes
December 2020 onwards - No
|
No
|
Claim periods
|
Can start and finish in different months
|
Claim periods must start and finish in same month
|
Claim periods must start and finish in same month
|
Claim periods must start and finish in same month
|
Length of claim period
|
No minimum
|
At least 7 days unless it contains first or last day of month
|
At least 7 days unless it contains first or last day of month
|
At least 7 days unless it contains first or last day of month
|
Employee Eligibility
(must have been included in RTI submissions)
|
RTI submission made on or before 19 March 2020
|
RTI submission made on or before 19 March 2020
|
RTI submission made on or before 19 March 2020, or
RTI submission made between 20 March 20 and 30 October 2020
|
RTI submission made on or before 19 March 2020, or
RTI submission made between 20 March 2020 and 30 October 2020
RTI submission made between 20 March 2020 and 2 March 2021
|
Reference date for employee’s reference salary and usual hours calculations – fixed employees
|
Last pay period ending on or before 19 March
|
Last pay period ending on or before 19 March
|
RTI submission made on or before 19 March – last pay period ending on or before 19 March
RTI submission made between 20 March 20 and 30 October 2020 - last pay period ending on or before 30 October
|
RTI submission made on or before 19 March 2020 – last pay period ending on or before 19 March 2020
Or
RTI submission made between 20 March 20 and 30 October 2020 - last pay period ending on or before 30 October 2020
Or
RTI submission made between 20 March 2020 and 2 March 2021- last pay period ending on or before 2 March 2021.
|
Usual hours calculations for variably paid employees
|
Higher of:
Average number of hours worked in 2019/20, and
Corresponding calendar period in 2019/20
|
Higher of:
Average number of hours worked in 2019/20, and
Corresponding calendar period in 2019/20
|
RTI submission made on or before 19 March 2020, the higher of:
Average number of hours worked in 2019/20, and
Corresponding calendar period in 2019/20.
RTI submission made between 20 March 20 and 30 October 2020:
Average number of hours worked from 6 April 20 to first day spent on furlough after 1 November 2020
|
RTI submission made on or before 19 March 2020, the higher of:
Average number of hours worked in 2019/20, and
Corresponding calendar period in 2019/20
RTI submission made between 20 March 20 and 30 October 2020:
Average number of hours worked from 6 April 2020 to first day spent on furlough after 1 November 2020.
RTI submission made between 20 March 2020 and 2 March 2021
Average number of hours worked from 6 April 20 to first day spent on furlough after 1 May 2021
|
Reference pay calculation for variably paid employees
|
Higher of:
Average wages earned in 2019/20, and
Wages earned in corresponding calendar period in 2019/20
|
Higher of:
Average wages earned in 2019/20, and
Wages earned in corresponding calendar period in 2019/20
|
RTI submission made on or before 19 March, the higher of:
Average wages earned in 2019/20, and
Wages earned in corresponding calendar period in 2019/20
RTI submission made between 20 March 20 and 30 October 2020:
Average wages payable from 6 April 20 to first day spent on furlough after 1 November
|
RTI submission made on or before 19 March 2020, the higher of:
Average wages earned in 2019/20, and
Wages earned in corresponding calendar period in 2019/20
RTI submission made between 20 March 20 and 30 October 2020:
*Average wages payable from 6 April 20 to first day spent on furlough after 1 November
*Average wages payable from 6 April 20 to first day spent on furlough after 1 May 21
* Note that where part of the period includes statutory sick pay related leave, family related statutory leave or reduced rate paid leave following such periods, these days should now be left out of the average.
|
Reference pay calculation for fixed paid employees
|
No adjustment
|
No adjustment
|
Pay frequency changed between reference period and pay period:
Wages pro-rated to new pay frequency, then multiplied by 80%
|
Pay frequency changed between reference period and pay period:
Wages pro-rated to new pay frequency, then multiplied by 80%
|
Grant claim
|
80% of reference salary (subject to cap of £2,500
Employers national insurance
Employer pension contributions
|
July
80% of reference salary (subject to cap of £2,500)
Employers national insurance
Employer pension contributions
August
80% of reference salary (subject to cap of £2,500)
September
70% of reference salary (subject to cap of £2,187.50)
(10% top up by employer)
October
60% of reference salary (subject to cap of £1,875)
(20% top up by employer)
|
80% reference salary
|
May and June 2021:
80% reference salary
July 2021:
70% of reference salary (subject to cap of £2,187.50)
(10% top up by employer)
August and September 2021:
60% of reference salary (subject to cap of £1,875)
(20% top up by employer)
|