The new version of the JRS came into effect on 1 July. The revised scheme allows employers to furlough staff on a part-time basis as long as they had been furloughed for a full 3 week period under the original scheme by 30 June. Thereafter any pattern of work can be agreed with the employee. The employer pays for the working time as usual and the remainder of their normal hours are covered under the furlough scheme. As before, the employee must be paid at least 80% of normal pay for furlough periods.
From August the employer will have to pay national insurance and pension costs related to periods of furlough and from September only 70% of salary will be refunded dropping to 60% in October. The scheme will end on 31 October. Do remember that employees retain all their usual employment rights during furlough including accruing holiday entitlement. They can be required to take holidays while on furlough although they would need to be paid at their usual holiday rate not just 80%.