Changes to the Coronavirus Job Retention Scheme - David Carfray Financial Services

The 80% grant paid by the government continued at a cap of £2,500 until the end of August
From 1 September, the government’s grant decreased to cover 70% of furloughed employees’ wages – a decreased cap of £2,187.50
Further changes will occur in October when the government will cover 60% of furloughed employee wages at a cap of £1,875
Now that government grants have begun to decrease, employers must top this up
Furloughed employees still need to receive 80% of their wages up to £2,500
For example, a 70% grant up to £2,187.50 will attract a 10% top up to a maximum of £312.50
Employers also need to continue paying employee National Insurance and employer pension contributions.