From 1 October, HMRC will pay 60% of usual wages up to a cap of £1,875 per month for the hours furloughed employees do not work.
What you need to do from 1 October
Continue to pay your furloughed employees at least 80% of their usual wages for the hours they do not work, up to a cap of £2,500 per month. You will need to fund the difference between this and the CJRS grant yourself.
The caps are proportional to the hours not worked. For help with calculations, search ‘Calculate how much you can claim using the Coronavirus Job Retention Scheme’ on GOV.UK.
You’ll also continue to pay your furloughed employees’ National Insurance and pension contributions from your own funds.
It is important that your data is accurate in order to process your claim. Payment of your grant may be delayed if you submit incorrect information.