The Treasury has introduced some changes to the furlough scheme, officially known as the Coronavirus Job Retention Scheme, to enable businesses to bring back their employees on a part-time basis from next month.

From 1 July, you have the flexibility to bring previously furloughed employees back to work part-time. You’ll pay their wages for the time they’re in work and can apply for a grant to cover any of their usual hours that they are still furloughed for.

From August employers will have to pay their employees’ National Insurance and pension contributions.

From September the government will pay 70% and employers will pay 10% of employees’ wages for the time they are being furloughed. Employers will also pay their National Insurance and pension contributions.

From October the government will pay 60% and employers will pay 20% of employees’ wages for the time they are being furloughed. Employers will also pay their National Insurance and pension contributions. You will continue to pay employees wages at the contracted rate for the hours they work for you.

The scheme ends on 31 October 2020.