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Staff Costs

Coronavirus Job Retention Scheme

From 1 July 2021, the level of grant will be reduced and you will be asked to contribute towards the cost of your furloughed employees’ wages. To be eligible for the grant you must continue to pay your furloughed employees 80% of their wages, up to a cap of £2,500 per month for the time they spend on furlough.


JulyAugustSeptember
Government contribution: wages for hours not worked
70% up to £2,187.50
60% up to £1,875
60% up to £1,875
Employer contribution wages for hours not worked
10% up to £312.50
20% up to £625
20% up to £625
For hours not worked employee receives
80% up to £2,500 per month
80% up to £2,500 per month
80% up to £2,500 per month

The employer must continue to make contributions to pensions and Employer National Insurance during this period. You may if you wish choose to top up your employees’ wages above the 80% total and £2,500 cap for the hours not worked at your own expense

The Scheme is due to end on 30th September 2021.

How can I prepare for the end of Furlough?

  • Determine when you need staff back. Plan carefully and communicate with your staff, giving as much notice as is possible. Refer back to your original agreements to see if you specified a notice period.
  • Remember to be role focussed as opposed to person focused to avoid any potential discrimination claims.
  • Flexible furlough is still an option up to 30th September so consider bring some staff back on a part time basis if this suits.
  • Be aware that some staff may be wary of returning to work. It is important to communicate with staff and ensure they know that you have put the necessary policies and procedures in place to keep them safe.
  • It may be necessary to consider making some redundancies. Remember that there is a process to follow. You can see our guide on Redundancy here.

Statutory Sick Pay Refund

The Coronavirus SSP Rebate Scheme is open for applications. The scheme covers staff SSP payments for up to two weeks of sickness absence when the absence is related to the coronavirus outbreak. Any additional, contractual sick pay is not included.

The eligibility criteria for the scheme will be as follows:

  • this refund will cover up to 2 weeks’ SSP per eligible employee who has been off work because of COVID-19.
  • employers with fewer than 250 employees will be eligible.
  • employers will be able to reclaim expenditure for any employee who has claimed SSP (according to the new eligibility criteria) as a result of COVID-19
  • employers should maintain records of staff absences and payments of SSP, but employees will not need to provide a GP fit note. If evidence is required by an employer, those with symptoms of coronavirus can get an isolation note from NHS 111 online and those who live with someone that has symptoms can get a note from the NHS website
  • eligible period for the scheme will commence the day after the regulations on the extension of SSP to those staying at home comes into force
  • the government will work with employers over the coming months to set up the repayment mechanism for employers as soon as possible
  • the current rate of SSP is £95.85 per week.

Furloughed staff are not included and should not be receiving SSP. Employers can furlough their employees who have been advised to shield in line with public health guidance and are unable to work from home. Where an employee has been notified to shield and has not been furloughed, the rebate will compensate up to 2 weeks of SSP.


Our sister company Price Pearson are keeping fully up to date with all current government and local agency business support programmes and would be happy to speak to you if you require any assistance. To speak to a member of the team call our Taxshield support telephone number and we will put you in touch with them.


Last Updated: 11 Jun 2021 9:11 AM