Under CJRS2 what you can claim is changing month on month. Below is a “Cut-out and keep calendar” that shows you what and when.
| Month | Furlough claim | Limits | Employer must pay | Pension and Employer NIC |
|---|---|---|---|---|
| July | 80% of hours not worked | Lower of 80% of *eligible pay and £2,500 | 0% | All claimable subject to usual adjustments |
| August | 80% of hours not worked | Lower of 80% of *eligible pay and £2,500 | 0% | No claim available |
| September | 70% of hours not worked | Lower of 70% of *eligible pay and £2,187.50 | 10% of *eligible pay | No claim available |
| October | 60% of hours not worked | Lower of 60% of *eligible pay and £1,875 | 20% of *eligible pay | No claim available |