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JRS - September changes & other updates

03 September 2020      Julia Ascott, Employment Taxes Specialist

A quick reminder to all that the financial support offered by the Government under the Coronavirus Job Retention Scheme reduces again as at 1 September.

As at 1 August, employers were responsible for paying all pension contributions and NIC due on payments to furloughed employees.  From 1 September, the Government will only pay up to 70% of a furloughed employees earnings with their employer having to pay the remaining 10% (if they are only paying up to the minimum 80% of salary) or up to 30% (if paying at normal salary levels).

The BUFDG JRS Part II summary document has been updated to cover:

  • Link to The National Archives - where prior HMRC guidance on JRS is available
  • HMRC telephone number if you have overclaimed JRS

As ever, any questions, please do let me know.



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