For claims starting on or after 1 August, employers will no longer be able to claim a grant for the statutory minimum automatic enrolment employer contributions – from this date, they will need to pay for their own pension contributions and National Insurance contributions for all staff.
Through the Coronavirus
Job Retention Scheme, they will still be able to claim the lower of 80% of
staff wages or £2,500 a month, reducing to the lower of 70% or £2,187.50 a
month in September and the lower of 60% or £1,875 in October, with the scheme
closing on 31st October.
Read our updated guidance to find out more about these changes, along with information on how to treat furloughed workers who are returning to work part-time, what the changes mean to salary sacrifice arrangements and what to do if your company is struggling to pay contributions.