Guidance

Calculate how much you can claim using the Coronavirus Job Retention Scheme

Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.

If you’re using the Coronavirus Job Retention Scheme to claim for employees’ wages, the steps you’ll need to take are:

  1. Check if you can claim.

  2. Check which employees you can put on furlough.

  3. Steps to take before calculating your claim.

  4. Calculate your employees’ wages.

  5. Claim for your employees’ wages.

  6. Report a payment in PAYE Real Time Information.

What you can claim

For periods starting on or after 1 May 2021, you can claim for employees who were employed on 2 March 2021, as long as you’ve made a PAYE RTI submission to HMRC between 20 March 2020 and 2 March 2021, notifying a payment of earnings for that employee.

For periods ending on or before 30 June 2021 you can claim 80% of an employee’s usual salary for hours not worked, up to a maximum of £2,500 per month. You must pay your employee at least 80% of their usual wages for the hours that they’re furloughed and not working. This is the amount you can claim through the scheme. From 1 July 2021, the level of grant will be reduced each month and you’ll be asked to contribute towards the cost of your furloughed employees’ wages.

You can calculate the grant for the entire claim period or for each pay period, or part of a pay period, that falls within that claim period. This guidance assumes that you’ll calculate on a pay period basis but either method is acceptable.

The calculation of the employee’s usual wages is based on the amount they were paid in a particular period, so if their pay or working arrangements have recently changed then the amount you can claim (and the amount you must pay them for the hours not worked) may be based on the previous arrangements.

Up to and including 30 June 2021, employers will not be required to contribute to or top-up the employee’s pay for the hours not worked. You’ll still need to pay employer National Insurance contributions and employer pension contributions, and you cannot claim for these.

You can choose to top up your employees’ wages above the minimum 80% furlough pay amount but you do not have to. Employees must not work or provide any services for the business during hours which they’re recorded as being on furlough, even if they receive a top-up wage.

If your employee is flexibly furloughed, which means they’re working reduced hours rather than stopping work completely, you must pay them their full current contracted rate for any hours they work. You cannot claim a grant towards the hours the employee works.

Record keeping requirements

You must keep a copy of all records for 6 years, including:

  • the amount claimed and claim period for each employee
  • the claim reference number for your records
  • your calculations in case HMRC need more information about your claim
  • usual hours worked, including any calculations that were required, for employees you flexibly furloughed
  • actual hours worked for employees you flexibly furloughed

Use the calculator

This calculator can be used to work out what you can claim. It can be used for most employees who are paid either regular or variable amounts each pay period (for example, weekly or monthly).

The calculator cannot be used if employees:

  • started a notice period or went back off a notice period in the same claim period on or after 1 December 2020
  • have an annual pay period
  • have been transferred under The Transfer of Undertakings Protection of Employment (TUPE)
  • were not employed continuously before their furlough started
  • returned from statutory leave such as maternity leave in the 3 months prior to the claim period, and the claim period is in July 2020 or earlier
  • receive employer pension contributions outside of an auto-enrolment pension scheme
  • ended furlough then began again during the same claim period
  • were variably paid, and have been on more than one period of furlough where any part of any of the periods of furlough was in the 2019 to 2020 tax year
  • have variable pay, started employment before 6 April 2020 and were not on their employer’s payroll on or before 19 March 2020
  • have variable pay, started employment on or before 1 February 2020 and were not on their employer’s payroll on or before 30 October 2020
  • started employment with their employer during a calendar period in the 2019 to 2020 tax year which corresponds with part or all of the period being claimed for
  • are on fixed pay and have had a change in payment frequency, for example from monthly pay to weekly pay

If you’re claiming for an employee who is flexibly furloughed, you’ll need to work out their usual hours before you use the calculator.

Calculate now

If you cannot use this calculator, you’ll need to work out what you can claim manually using the calculation guidance or by seeking professional advice from an accountant or tax adviser.

HMRC will continue to improve our online services on a frequent basis, including supporting more employment situations with this calculator.

It’s your responsibility to check that the amount you’re claiming for is correct.

Work out the maximum wage amount

The maximum wage amount is £2,500 a month, £576.92 a week or a daily equivalent (which varies by month).

For claim periods from November 2020 to June 2021 this is the maximum amount you can claim for wages under the scheme. For claim periods from 1 July 2021, the level of grant will be reduced and you will be asked to contribute towards the cost of your furloughed employees’ wages. This means you will not be able to claim the whole maximum wage amount but you’ll still need to work it out to allow you to calculate how much your employee should be paid. You’ll also need to work out 80% of your employee’s usual wage.

You can calculate the grant for your entire claim period or for each pay period, or part of a pay period, that falls within your claim period.

If you are calculating for the entire claim period you should use the monthly maximum wage amount if the claim period is a full month, otherwise you should use the daily maximum wage amount.

If you’re calculating for each pay period, or part of a pay period, that falls within your claim period you should use the:

  • weekly maximum wage amount for each period that is a full pay period lasting 1, 2 or 4 weeks
  • daily maximum wage amount for any other pay period or partial pay period

When you use the daily maximum wage amount, multiply the daily maximum wage amount by the number of calendar days your employee is furloughed for in the period.

Month Daily maximum wage amount
May 2021 £80.65 per day
June 2021 £83.34 per day
July 2021 £80.65 per day
August 2021 £80.65 per day
September 2021 £83.34 per day

Find an example of working out the maximum wage amount for part of a pay period.

Work out 80% of your employee’s usual wage

You’ll need to work out 80% of your employee’s usual wages to determine:

  • how much you have to pay your employees for the time they’re furloughed
  • what you can claim under the scheme

You can use the calculator to help you work out how much you can claim, though there are some cases where this may not be suitable – it’s your responsibility to check the amount you’re claiming for is correct.

You’ll need to identify the number of furlough days in the period. A furlough day means every calendar day within a period where the employee was either:

  • fully furloughed
  • under a flexible furlough agreement with you

The way you should work out 80% of your employee’s usual wages is different depending on the way they’re paid. You must check what you can include as wages first.

Choose the calculation you think best fits the way your employee is paid, this might not be the same way that you’ve worked out their usual hours. For example, if you pay your employee a fixed regular salary, use the calculation for fixed pay amounts. HMRC will not decline or seek repayment of any grant based solely on the particular choice of pay calculation, as long as a reasonable choice is made.

If your employee received some statutory payments you should adjust your claim for this.

If your employee has fixed pay

You’ll work out 80% of your employee’s usual wage (for employees with fixed pay) by looking at the wages payable to your employee in the last pay period ending on or before the employee’s reference date.

If your fixed pay employee has worked overtime

If your fixed pay employee has worked enough overtime to have a significant effect on the amount you need to claim, you should calculate 80% of their usual wages using the method for employees whose pay varies. Examples of situations where overtime could have a significant effect on the claim amount include where the employee worked overtime:

  • in the reference period
  • in the corresponding calendar period to the pay period you’re claiming for
  • a lot, or often, in the tax year up to the reference period

Work out 80% of wages for employees on a fixed salary

To work out 80% of your employee’s wage:

  1. Start with the wages payable to your employee in the last pay period ending on or before the employee’s reference date – if you’re claiming for a full pay period, skip to step 4.

  2. Divide by the total number of days in the pay period you’re calculating for.

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you’re claiming for.

  4. Multiply by 80%.

Find an examples of working out 80% of wages for fixed rate, full or part time employees on a salary.

Find an example of working out 80% of wages for fixed rate full or part time employee who returns to working their usual hours during the claim period.

If your fixed-rate employee’s last pay period ending on or before their reference date is not a full pay period or the pay frequency has changed

You’ll need to work out your employee’s usual wages and then calculate 80% if either:

  • the last pay period ending on or before your employee’s reference date is not a full pay period
  • your employee’s pay frequency has changed between the last pay period ending on or before your employee’s reference date and the pay period you’re calculating for

To work out their usual wages and then calculate 80%:

  1. Start with the wages payable to your employee in the last pay period ending on or before your employee’s reference date.

  2. Divide by the number of days in that period (including non-working days).

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you’re claiming for.

  4. Multiply by 80%.

Find an example for working out 80% of your employee’s wages if they have not been paid for a full pay period up to 19 March 2020.

If your fixed-rate employee’s first pay period ends after their reference date

You can claim for fixed-rate employees whose reference date is 30 October 2020 or 2 March 2021 and whose first pay period ends after their reference date, as long as HMRC received the details of their wages on a PAYE RTI Full Payment Submission (FPS) on or before their reference date and the other eligibility conditions are met.

To work out 80% of the employee’s usual wages:

  1. Start with the amount of the employee’s wages that was included on your PAYE Real Time Information (RTI) Full Payment Submission (FPS) submitted to and received by HMRC on or before their reference date. You must check what you can include as wages first.

  2. Divide by the number of days in the pay period that PAYE Real Time Information (RTI) Full Payment Submission (FPS) relates to (including non-working days).

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you’re claiming for.

  4. Multiply by 80%.

Find an example of calculating wages for a fixed-rate employee whose first pay period ends after their reference date.

Employees with annual pay

The reference salary for employees with annual pay (including company directors) is calculated the same way as for other employees. We expect that most employees with annual pay will be treated as fixed rate employees.

Find examples of calculating 80% of wages for employees with annual pay.

Employees whose pay varies

If your employee has variable pay, how you work out their usual wages depends on their reference date. This section summarises the rules. You should also read the more detailed guidance in this guide.

For employees with a reference date of 19 March 2020, calculate 80% of the higher of the:

  • wages earned in the corresponding calendar period in a previous year
  • average wages payable in the tax year 2019 to 2020

For employees with a reference date of 30 October 2020, calculate 80% of the average wages payable between 6 April 2020 (or, if later, the date the employment started) and the day before they were first furloughed on or after 1 November 2020.

For employees with a reference date of 2 March 2021, calculate 80% of the average wages payable between 6 April 2020 (or, if later, the date the employment started) and the date before they were first furloughed on or after 1 May 2021.

If your employee has variable hours you’ll have completed a similar comparison to work out their usual hours but the outcome may be different.

Calendar lookback method for variable-rate employees

When you calculate 80% of the wages from the corresponding calendar period in a previous year, the period you look back to depends on the period you’re claiming for:

Claim month Lookback period
May 2021 May 2019
June 2021 June 2019
July 2021 July 2019
August 2021 August 2019
September 2021 September 2019

If your employee did not work for you in the lookback period for the month you’re claiming for, you can only use the averaging method to calculate 80% of their wages.

To calculate 80% of the wages from the corresponding calendar period in a previous year:

  1. Start with the amount they earned in the corresponding part of the lookback period.

  2. Divide by the total number of days in that period – including non-working days.

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you’re claiming for.

  4. Multiply by 80%.

The corresponding calendar period for the lookback could be the same calendar days in the lookback period or the corresponding pay period. This guidance assumes that you’ll use the same calendar days but either method is acceptable provided it is used consistently.

You should use the actual amount the employee earned, even if they were on a period of statutory leave in the lookback period.

Find an example of calculating 80% of the wages from the same period in a previous year.

Find an example of calculating 80% of the wages from the same period in a previous year for February 2021.

Find an example of calculating 80% of the wages from the same period in a previous year for March 2021 or April 2021.

Averaging method for variable-rate employees whose reference date is 19 March 2020

To work out 80% of the average monthly wages for tax year 2019 to 2020:

  1. Start with the amount of wages that were payable to the employee in the 2019 to 2020 tax year up to (and including) the day before they were first furloughed.

  2. Divide it by the number of days from the start of the 2019 to 2020 tax year – including non-working days (up to and including the day before they were first furloughed, or 5 April 2020 – whichever is earlier).

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you’re claiming for.

  4. Multiply by 80%.

Find examples of working out 80% of average monthly wages for the 2019 to 2020 tax year.

If your employee started working for you on or after 6 April 2019, you should not include the days before their employment started in your calculation.

Each day after the employee commenced employment with you is counted in making this calculation. This includes non-working days.

For claim periods which end on or before 30 April 2021, when you calculate the amount of wages at step 1 you must include wages related to days on leave. You must also include days on leave when you calculate the number of calendar days at step 2.

However, for claim periods which start on or after 1 May 2021, when you calculate the amount of wages at step 1 and the number of calendar days in step 2, you should not include days during or wages related to a period of:

  • statutory sick pay related leave
  • family related statutory leave
  • reduced rate paid leave following a period of statutory sick pay related leave
  • reduced rate paid leave following a period of family related statutory leave

This is unless the employee was on one of these kinds of leave throughout the entire period used to calculate their average wages, in which case you should include the days during and wages related to that leave.

Wages related to these kinds of leave include salary for the time off, statutory payments for the time off and allowances for the time off. You should still include payments that are not derived from a particular period, for example performance related (non-discretionary) bonuses.

To work out 80% of your employee’s average earnings for the tax year 2019 to 2020 for an employee who started working for you on or after 6 April 2019:

  1. Start with the amount of wages that were payable to the employee in the 2019 to 2020 tax year up to (and including) the day before they were first furloughed.

  2. Divide it by the number of days they’ve been employed since the start of the 2019 to 2020 tax year – including non-working days (up to and including the day before they were first furloughed or 5 April 2020 – whichever is earlier).

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you’re claiming for.

  4. Multiply by 80%.

Every day after the employee commenced employment with you is counted in making this calculation. This includes non-working days.

For claim periods which end on or before 30 April 2021, when you calculate the amount of wages at step 1 you must include wages related to days on leave. You must also include days on leave when you calculate the number of calendar days at step 2.

However, for claim periods which start on or after 1 May 2021, when you calculate the amount of wages at step 1 and the number of calendar days in step 2, you should not include days during (or wages related to) a period of:

  • statutory sick pay related leave
  • family related statutory leave
  • reduced rate paid leave following a period of statutory sick pay related leave
  • reduced rate paid leave following a period of family related statutory leave

This is unless the employee was on one of these kinds of leave throughout the entire period used to calculate their average wages, in which case you should include the days during and wages related to that leave. Wages related to these kinds of leave include salary for the time off, statutory payments for the time off and allowances for the time off. You should still include payments that are not derived from a particular period, for example performance related (non-discretionary) bonuses.

Find an example of working out 80% of average wages for the 2019 to 2020 tax year if employment started after 6 April 2019.

Averaging method for a variable-rate employee whose reference date is 30 October 2020 or 2 March 2021

Before you work out 80% of the average monthly wages using this calculation, you need to know what date to calculate up to.

For employees whose reference date is 30 October 2020, the date to calculate up to is the day before the employee’s first day spent on furlough on or after 1 November 2020.

For employees whose reference date is 2 March 2021, the date to calculate up to is the day before the employee’s first day spent on furlough on or after 1 May 2021.

To work out 80% of your employee’s average wages between 6 April 2020 (or, if later, the date the employment started) and the day before the employee’s first day spent on furlough on or after 1 November 2020 or on or after 1 May 2021:

  1. Start with the amount of wages that were payable to the employee from 6 April 2020 up to (and including) the date to calculate up to.

  2. Divide it by the number of days the employee was employed by you from 6 April 2020 – including non-working days – up until (and including) the date to calculate up to.

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you’re claiming for.

  4. Multiply by 80%.

Every day after the employee commenced employment with you is counted in making this calculation. This includes non-working days.

For claim periods which end on or before 30 April 2021, when you calculate the amount of wages at step 1 you must include wages related to days on leave. You must also include days on leave when you calculate the number of calendar days at step 2.

However, for claim periods which start on or after 1 May 2021 only, when you calculate the amount of wages at step 1 and the number of calendar days in step 2, you should not include days during or wages related to a period of:

  • statutory sick pay related leave
  • family related statutory leave
  • reduced rate paid leave following a period of statutory sick pay related leave
  • reduced rate paid leave following a period of family related statutory leave

That is unless the employee was on one of these kinds of leave throughout the entire period used to calculate their average wages, in which case you should include the days during and wages related to that leave.

Wages related to these kinds of leave include salary for the time off, statutory payments for the time off and allowances for the time off. You should still include payments that are not derived from a particular period, for example performance related (non-discretionary) bonuses.

Find examples of how to work out 80% of the average monthly wages payable between 6 April 2020 and the day before they were first furloughed on or after 1 November 2020 or on or after 1 May 2021.

If your variable-rate employee’s reference date is 30 October 2020 or 2 March 2021 and their first wages are payable after they begin furlough

You can claim for variable-rate employees whose reference date is 30 October 2020 or 2 March 2021, and whose first wages are not payable until after they begin furlough, if HMRC received the details of their wages on a PAYE RTI FPS on or before the employees reference date and the other eligibility conditions are met.

Before you use this calculation you need to know what date to calculate up to.

For employees whose reference date is 30 October 2020, the date to calculate up to is the day before the employee’s first day spent on furlough on or after 1 November 2020.

For employees whose reference date is 2 March 2021, the date to calculate up to is the day before the employee’s first day spent on furlough on or after 1 May 2021.

To work out 80% of the employee’s average wages between 6 April 2020 (or, if later, the date the employment started) and the day before the employee’s first day spent on furlough on or after 1 November 2020 or on or after 1 May 2021:

  1. Start with the amount of the employee’s wages that was included on your last PAYE Real Time Information (RTI) Full Payment Submission (FPS) submitted to and received by HMRC on or before the employee’s reference date.

  2. Divide it by the number of days the employee was employed by you from 6 April 2020 – including non-working days – up until (and including) the date to calculate up to.

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you’re claiming for.

  4. Multiply by 80%.

Every day after the employee commenced employment with you is counted in making this calculation. This includes non-working days.

For claim periods which end on or before 30 April 2021, when you calculate the amount of wages at step 1 you must include wages related to days on leave. You must also include days on leave when you calculate the number of calendar days at step 2.

However, for claim periods which start on or after 1 May 2021 only, when you calculate the amount of wages at step 1 and the number of calendar days in step 2, you should not include days during or wages related to a period of:

  • statutory sick pay related leave
  • family related statutory leave
  • reduced rate paid leave following a period of statutory sick pay related leave
  • reduced rate paid leave following a period of family related statutory leave

That is unless the employee was on one of these kinds of leave throughout the entire period used to calculate their average wages, in which case you should include the days during and wages related to that leave.

Wages related to these kinds of leave include salary for the time off, statutory payments for the time off and allowances for the time off. You should still include payments that are not derived from a particular period, for example performance related (non-discretionary) bonuses.

Find examples of calculating average wages if your variable-rate employee’s reference date is 30 October 2020 or 2 March 2021 and their first wages are payable after they begin furlough.

If your variable-rate employee was transferred to you under the TUPE or Business Succession rules

If an employee with variable pay has a reference date of 19 March 2020 or 30 October 2020 because they were transferred to you by their previous employer under the TUPE or Business Succession rules, then for periods from 1 May 2021 you may have to take into account their period of employment with their previous employer when you calculate their usual wages.

If the employee has a reference date of 19 March 2020:

  • when you calculate 80% of the wages from the corresponding period in a previous year, you should include amounts they earned in the lookback period whilst working for their previous employer (this must be the employer who transferred them to you under the TUPE or Business Succession rules)
  • when you work out their wages using the averaging method, the date to calculate from is the later of 6 April 2019 or the first date they were employed by their previous employer
  • the date to calculate up to is the earlier of 5 April 2020 or the day before they were first furloughed by you or by their previous employer (this must be the employer who transferred them to you under the TUPE or Business Succession rules)

If the employee has a reference date of 30 October 2020:

  • when you work out their wages using the averaging method, the date to calculate from is the later of 6 April 2020 or the first date they were employed by their previous employer
  • the date to calculate up to is the day before they were first furloughed on or after 1 November 2020 by you or by their previous employer (this must be the employer who transferred them to you under the TUPE or Business Succession rules)

For periods up to 30 April 2021, you should calculate the usual wages using the normal rules for employees whose pay varies.

Work out your employee’s minimum furlough pay

The minimum furlough pay is the lesser of either:

  • 80% of their usual wage
  • the maximum wage amount

If your employee is flexibly furloughed the minimum furlough pay depends on their working and furloughed hours.

  1. Start with the lesser of 80% of their usual wages and the maximum wage amount

  2. Multiply by the employee’s furloughed hours.

  3. Divide by the employee’s usual hours.

This is the minimum amount you must pay your employee for the time they’re recorded as being on furlough. You can choose to pay more, but you do not have to.

If any of the furlough hours are taken as paid holiday or annual leave, you need to top up the pay for these hours to the employee’s full contracted rate.

Find an example of how to calculate minimum furlough pay for an employee who is flexibly furloughed.

Calculating the number of working and furloughed hours for an employee that is furloughed or flexibly furloughed for part of a claim period

If your employee is only furloughed or flexibly furloughed for part of your claim period, when you calculate the number of furloughed hours you can claim for, you must:

  • only calculate the employee’s usual hours for the days covered by the furlough agreement
  • not include any working hours on days not covered by a furlough agreement

This applies even if your claim period includes days before or after the employee’s furlough agreement. For example, because you’re claiming for multiple employees and some of them are furloughed for a different period.

Work out how much you can claim for your employee’s furlough pay

For periods up to 30 June 2021 you can claim a grant for the full amount of the minimum furlough pay.

For periods starting on or after 1 July 2021 you’ll need to calculate the grant amount as follows:

  1. Start with the amount of minimum furlough pay.

  2. Divide by 80.

  3. Depending on which month you’re claiming for, multiply by:

  • 70 for July 2021
  • 60 for August 2021
  • 60 for September 2021

Find examples of how to work out how much of the minimum furlough pay you can claim for.

If your employee was paid a statutory payment in the claim period

You must subtract the statutory payment which is paid to the employee for the claim period from the amount you claim under the Coronavirus Job Retention Scheme, if your employee is paid:

  • Statutory Maternity Pay
  • Statutory Adoption Pay
  • Statutory Paternity Pay
  • Statutory Shared Parental Pay
  • Statutory Parental Bereavement Pay

Your employee cannot be furloughed while they receive statutory sick pay and your employee cannot receive statutory sick pay while they’re furloughed.

Employment Allowance

You may be eligible to claim the Employment Allowance.

The rules for claiming the allowance are the same, even if you claimed a Coronavirus Job Retention Scheme grant for your Class 1 employer National Insurance contributions costs for a claim period ending on or before 31 July 2020. You were only able to claim for a grant towards your Class 1 employer National Insurance contributions for periods between 1 March 2020 and 31 July 2020.

If you’re eligible you can use the Employment Allowance to pay less employer National Insurance contributions until the allowance runs out or until the end of the tax year, whichever comes first. The Employment Allowance cannot be manually spread over the tax year if it would otherwise be used up sooner.

When working out how much employer National Insurance contributions you could have claimed back from the scheme, you should have subtracted any Employment Allowance you used in that pay period.

If you claimed the allowance and you did not have to pay any employer National Insurance contributions in a pay period, you should not have claimed for any employer National Insurance contributions costs through the scheme.

If the amount of Employment Allowance you claimed did not cover the total employer National Insurance contributions due, the grant you could have claimed was the lower of the:

  • grant towards employer National Insurance contributions costs that you already calculated
  • employer National Insurance contributions costs that you paid, or expect to pay, across your entire payroll

Employment Allowance can be claimed at any point in the tax year you’re claiming for, or for 4 years afterwards. If you’ve claimed under the Coronavirus Job Retention Scheme, the grant for employer National Insurance contributions for periods on or before July 2020, you must make sure that you do not receive relief for the same employer National Insurance contributions costs twice.

July 2020 was the last month for which you could claim a Coronavirus Job Retention Scheme grant towards National Insurance Contributions. You should have reduced the National Insurance contributions element of your Coronavirus Job Retention Scheme claims to take account of the Employment Allowance. If you’ve claimed too much you should contact our Coronavirus Job Retention Scheme helpline and we’ll change the value of your Coronavirus Job Retention Scheme claim.

If you delay your Employment Allowance claim and have unused allowance available at the end of the tax year, you can use this to reduce other tax costs. If you received a grant for employer National Insurance contributions costs through the scheme, you cannot claim the Employment Allowance against those same contributions. You should not include any National Insurance contributions covered through the scheme when calculating your Employment Allowance entitlement. If you included these, you’d wrongly get relief for the same cost twice. Attempting to get relief for the same costs twice is fraudulent and may result in claims being investigated.

How to claim

Once you’ve completed the calculation for each employee who was furloughed in the claim period follow the instructions to claim for wages online through the Coronavirus Job Retention Scheme, including requirements about the records you must keep and how you use the grant.

Find an example of a full calculation

These examples show how to calculate the amount you should claim for an employee who is flexibly furloughed in November 2020 and July 2021.

Contacting HMRC

Use HMRC’s digital assistant to find more information about the coronavirus support schemes.

You can also contact HMRC if you cannot get the help you need online.

Do not contact us unnecessarily. This will help us manage our essential public services during these challenging times.

There is no right of appeal if you’re ineligible for the Coronavirus Job Retention Scheme.

You should contact us if you think you do not meet the eligibility criteria due to:

  • an HMRC error
  • unreasonable delays caused by HMRC

You can use our complaints service if you’re not satisfied with the way we have handled your claim.

Other help and support

You can watch videos and register for free webinars to learn more about the support available to help you deal with the economic impacts of coronavirus.

You can read previous versions of this guidance on The National Archives.

Published 12 June 2020
Last updated 20 May 2021 + show all updates
  1. Claims for furlough days in May 2021 must be made by 14 June 2021.

  2. Claims for furlough days in April 2021 must be made by 14 May 2021.

  3. The Welsh version of this guidance has been updated.

  4. Maximum wage tables and claim dates have been updated.

  5. Claims for furlough days in March 2021 must be made by 14 April 2021.

  6. Dates for when employers can make a claim have been updated.

  7. The scheme has been extended until 30 September 2021. From 1 July 2021, the level of grant will be reduced each month and employers will be asked to contribute towards the cost of furloughed employees’ wages. New information on claim periods from May 2021 added to 'What you can claim' section.

  8. Claims for furlough days in February 2021 must be made by 15 March 2021.

  9. More information about what you can claim and that there is no right of appeal if you are ineligible for the Coronavirus Job Retention Scheme has been added.

  10. Added translation

  11. The information has been updated regarding contacting HMRC.

  12. Minor updates to list of scenarios where the calculator cannot be used. New sections added under 'Work out 80% of your employee’s usual wage' for 'Calendar lookback method' and 'Averaging method'.

  13. A bullet point has been added to the 'Use the calculator' section which explains that employers cannot use the calculator if their employees have variable pay, were not on their employer's payroll on or before 19 March 2020 and have been on more than one period of furlough after 1 November 2020.

  14. A new section has been added about claiming Employment Allowance.

  15. Welsh translation added.

  16. Updated to remove reference to January review and reflect that the Coronavirus Job Retention Scheme has been extended to 30 April 2021. Daily maximum wage amount table updated to include amounts for February, March and April 2021.

  17. Updated examples of when the calculator cannot be used.

  18. Guidance updated to reflect that 30 November claims deadline has now passed. Table with changes to the grant contribution removed.

  19. The information has been updated to give further detail about if your fixed-rate employee’s first pay period ends after 30 October 2020 and if your variable-rate employee’s first wages are payable after they begin furlough.

  20. There has been a small amendment to clarify how to work out 80% of your employee’s average earnings between the date their employment started and the day before they are furloughed. The section 'calculating the number of working and furloughed hours for an employee that is furloughed or flexibly furloughed for part of a claim period' has been updated.

  21. The scheme has been extended. This guidance has been updated with details of how to claim for periods after 1 November 2020. 30 November 2020 is the last day employers can submit or change claims for periods ending on or before 31 October 2020.

  22. Added translation.

  23. Information call out updated to state that the scheme is being extended until 31 March 2021.

  24. Information call out has been updated to confirm that the guidance on this page reflects the rules for the period until 31 October 2020. This page will be updated to include the rules relating to the scheme extension shortly.

  25. Added translation

  26. The Coronavirus Job Retention Scheme is being extended until December 2020.

  27. Information call out has been updated - the scheme is now closed. 30 November 2020 is the last date you can submit claims.

  28. The information call out at the top of the page has been updated with the changes to the scheme. 30 November 2020 is the last day employers can submit or change claims for periods ending on or before 30 October 2020.

  29. New subsection 'Work out your employee's usual hours and furloughed hours' to tell employers how to calculate the number of working and furloughed hours for an employee that comes off furlough or flexible furlough partway through a claim period. Employers using this calculation do not need to amend previous claims

  30. The information call out at the top of the page has been updated with the changes to the scheme from 1 September.

  31. The calculator has been updated and can now be used to work out claim periods ending on or before 31 October.

  32. Page updated with a new section on how to calculate your claim for fixed pay employees who have worked enough overtime (in the tax year 2019 to 2020) to have a significant impact on the amount you need to claim.

  33. Welsh translation added.

  34. Deleted information about claim periods ending on or before 30 June 2020 and information about backdating claims to 1 March, as this is no longer possible.

  35. Updated to show that the calculator can now be used to work out what you can claim for in a claim period ending on or before 31 August. A link has also been added to a new full example for August, and the 'Working how much you can claim for employer National Insurance contributions has been updated to make it clear what steps to take if your employee's pay period goes beyond 30 June.

  36. Page updated with information about how to treat statutory payments received in the claim period.

  37. First published.