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4057. How to check and claim back the NICs and Employer Pension amounts on Furlough Pay and Top-up Pay for employees under flexible furlough arrangements?

Effective from 1st July 2020, employees can be "flexibly furloughed". Provided you created such a payment item in the software already, you can get the "period wise" Furlough Payments from the Payslips or download the "period wise" Furlough Payments made to employees in CSV format,

Reports -> Costing & Accounting Reports - View / Print -> Self-Defined Payments & Deductions.

In order to check the NIC and Employer Pension claim amounts, you need to key in the Furlough Payments from the Payslips ( or Self-Defined Payments CSV ) into the HMRC calculator. The Calculator is updated with support for calculating grant amounts for flexibly furloughed employees and is accessible from the URL: Click here

For Manual Calculation of Grant Amounts for flexibly furloughed employees based on usual hours and furloughed hours, copious examples are provided in the link: Click here

Please note that the HMRC Legislation, Guidance and Calculator on Covid-19 are being continuously updated.
There is a gradual tapering of support to employers through the Coronavirus Job Retention Scheme (CJRS) from August before its eventual closure in October.

From claims on or after 1st August 2020, employers can only be able to claim Gross Pay Grant. From then on, the onus of responsibility would be on the employers to pay for their own pension contributions and National Insurance contributions for all employees.

The employers will still be able to claim the lower of 80% of staff wages or 2,500 a month until the end of August, after which they can avail claim reduced to the lower of 70% or 2,187.50 a month in September and the lower of 60% or 1,875 in October, with the scheme closing on 31st October.

For how to administrate the Furlough Payment? click on the link below: