Since inception the Coronavirus Job Retention Scheme has had many updates and accompanying guidance.

Here's a handy list of all documents published:

• Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme (last updated 17 Jun 2021)
• Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme (last updated 20 May 2021)
• Claim for wages through the Coronavirus Job Retention Scheme (last updated 24 June 2021)
• Examples of how to calculate your employees' wages (last updated 3 June 2021)
• Claim for your employees' wages through the Coronavirus Job Retention Scheme – a step by step guide for employers (Version 12)
• Check if your employer can use the Coronavirus Job Retention Scheme (last updated 17 June 2021)
• Holiday entitlement and pay during coronavirus (COVID-19) (published 13 May 2020)
• Steps to take before calculating your claim using the Coronavirus Job Retention Scheme (last updated 20 May 2021)
• Full example of how to calculate the amount you should claim for an employee who is flexibly furloughed (last updated 3 June 2021)
• Calculate how much you can claim using the Coronavirus Job Retention Scheme (last updated 20 May 2021)
• Pay Coronavirus Job Retention Scheme grants back (last updated 27 May 2021)
• Penalties for not telling HMRC about Coronavirus Job Retention Scheme grant overpayments (last updated 8 April 2021)
• Find examples to help you calculate your employees' wages (last updated 3 June 2021)
• Reporting employees' wages to HMRC when you've claimed through the Coronavirus Job Retention Scheme (last updated 20 May 2021)
• Other types of employees you can claim for (last updated 22 April 2021)
• Ask HMRC not to publish your Coronavirus Job Retention Scheme claim details (last updated 30 March 2021)
• Changes to the Coronavirus Job Retention Scheme from July 2021 (published 3 March 2021)

In addition a number of HM Treasury directions have been issued:

• HM Treasury direction on the Coronavirus Job Retention Scheme dated 15 April 2020
• Further HM Treasury direction on the Coronavirus Job Retention Scheme dated 20 May 2020
• Further HM Treasury direction on the Coronavirus Job Retention Scheme dated 25 June 2020
• Further HM Treasury direction on the Coronavirus Job Retention Scheme dated 1 October 2020
• Further HM Treasury direction on the Coronavirus Job Retention Scheme dated 12 November 2020
• Further HM Treasury direction on the Coronavirus Job Retention Scheme dated 25 January 2021
• Further HM Treasury direction on the Coronavirus Job Retention Scheme dated 15 April 2021

When does the scheme end?

The scheme was extended to September 2021.

Upcoming changes:

For periods ending on or before 30 June 2021, employers can claim 80% of an employee's usual salary for hours not worked, up to a maximum of £2,500 per month.

From 1 July 2021 employers can claim 70% of an employee's usual salary for hours not worked, up to a maximum of £2,187.50 per month, and will pay the other 10% themselves.

From 1 August, employers can claim 60% of an employee's usual salary for hours not worked, up to a maximum of £1,875 per month, and will pay the other 20% themselves.