The finer detail has yet to published (expected on Friday 12 June), in relation to the changes to the Job Retention Scheme but we do know the following:
You have until this Wednesday 10 June to furlough any new employees. If an employee has not been furloughed on or before this date, they cannot be furloughed going forward.
You will have 31 July to make a claim for any periods of furlough up until 30 June
From 01 July the scheme rules change and this means that you will be able to bring previously furloughed employees back part time. You will have to pay their wages for their “working time” as normal but will still be able to claim the grant for their “furloughed time” – hopefully precise calculation details for the grant will be in the published guidance.
HMRC have also confirmed that from 01 July the maximum number of employees you can claim for in any period cannot be higher than the maximum number you have claimed for in a previous period.
Employer contributions start from 01 August towards the furlough amount to be paid to employees.
HMRC have also confirmed that they have made changes to the claims portal so that you can correct any over claim errors. Any money received as a result of an over claim has to be paid back.