Guidance Find out how to calculate 80% of your employee’s wages, National Insurance Contributions and pension contributions if you've furloughed staff due to coronavirus (COVID-19).

You can claim for 80% of your employee’s wages (even for employee’s on National Minimum Wage) - up to a maximum of £2,500 per month.

You’ll still need to pay employer National Insurance and pension contributions on behalf of your furloughed employees, and you can claim for these too.

You cannot claim for: You must . You can choose to top up your employees’ wages, but you do not have to. Employees must not work or provide any services for the business while furloughed, even if they receive a top-up wage.

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Russia	Cases: 8 494 589 Deaths: 237 619 Recovered: 0

Work out 80% of your employees' wages to claim through the Coronavirus Job Retention Scheme

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