This document summarizes a webinar about the end of the UK furlough scheme. It discusses key changes to the scheme in July, August, and September 2021 as government subsidy is reduced. It also covers the potential long-term impacts such as rising redundancies and the importance of communication tools for payroll processing as hybrid work increases.

1. The End of Furlough - Key Changes & The Long-Term Impacts 28th July 2021
1
The webinar will begin shortly…
The End of Furlough:
Key Changes & The Long-Term Impacts
Welcome
to today’s webinar
Presenters
Rachel Hynes
Marketing Manager
at BrightPay
Marketing Executive
at BrightPay
Holly McHugh
Today we will
discuss…
The End of the Furlough Scheme
COVID-19 & Redundancies
Long-Term Impacts on Payroll
Questions & Answers

2. The End of Furlough - Key Changes & The Long-Term Impacts 28th July 2021
2
Laura Murphy
Chief HR Officer
at BrightPay
Victoria Clarke
Product Development & Training
Manager at BrightPay
Questions & Answers
Paul Byrne
Managing Director
at BrightPay
Questions Recording Email
Handouts Resources
Part 1:
The End of The Furlough Scheme
CJRS Subsidy
Support
Employers required to pay employer NIC
& pension contributions
Employers can choose to top up employees’
wages above 80% / £2500
Government contribute 80% of wages
up to a cap of £2,500
Employers are required to pay the
employee for the hours they work
Furlough at Full Capacity

3. The End of Furlough - Key Changes & The Long-Term Impacts 28th July 2021
3
CJRS Subsidy
Support
Contribution rates have changed for July,
August & September 2021
Employees will still receive 80% of their
wages (up to a cap of £2,500)
Furlough scheme extended until the
end of September 2021
Employers required to contribute to
their employees wages
The End of Furlough
Employers are required to pay 10% of
wages (up to £312.50) to make up the
80% (up to £2,500)
Government are contributing
70% of wages (up to £2187.50)
Employers must pay employer NIC &
employer pension contributions
July 2021
CJRS Subsidy
Support
July 2021
Government will contribute 60% of
wages (up to £1,875)
Employers are required to pay 20% of
wages to make up 80% plus NIC &
pension contributions
August & September 2021
CJRS Subsidy
Support
Employers can choose to top up wages at
their own expense
August & September 2021
Employee
CJRS Eligibility An RTI must have been submitted to
HMRC between 20 March 2020 and 2
March 2021
For period starting on or after 1 May
2021, you can claim for employees
employed on 2 March 2021
You do not need to have claimed
previously to be eligible to claim

4. The End of Furlough - Key Changes & The Long-Term Impacts 28th July 2021
4
CJRS Working
Agreements
Employers decide the hours and shift
patterns of employees
There are no minimum furlough periods
– can be any length of time
Employers must confirm furlough with
their employees in writing
Must keep records for 6 years – CJRS
agreement & furlough hours
If employee is fully furloughed
you do not need to work out usual hours
and furloughed hours
‘Usual hours’ calculations differ
depending on whether the employee
works fixed or variable hours
If employee is flexibly furloughed you
need to calculate usual hours, actual
hours and furloughed hours
Calculating
CJRS Claims
If eligible under original scheme: Based
on hours in the last pay period on or
before 19 March 2020
‘Usual Hours’
Calculations
Employees with fixed hours
If eligible from 30 October 2020:
Based on hours in the last pay period on
or before 30 October 2020
If eligible from 1 May 2021:
Based on hours in the last pay period on
or before 2 March 2021
‘Usual Hours’
Calculations
Employees with variable hours
Hours worked in the corresponding
calendar period in previous tax year
If eligible under original scheme:
Based on the higher of either:
Average number of hours worked in
the 2019/20 tax year
Exception to the corresponding calendar
period from March onwards

5. The End of Furlough - Key Changes & The Long-Term Impacts 28th July 2021
5
‘Usual Hours’
Calculations
Employees with variable hours
Claim Month Lookback Period
January 2021 January 2020
February 2021 February 2020
March 2021 March 2019
April 2021 April 2019
May 2021 May 2019
June 2021 June 2019
July 2021 July 2019
August 2021 August 2019
September 2021 September 2019
‘Usual Hours’
Calculations
Employees with variable hours
1 May 2021
(for those with a reference date of
2 March 2021)
If not eligible under original scheme:
Based on the average number of hours
worked in the 2020/21 tax year up to the
start of furlough on or after either:
1 November 2020
(for those with a reference date of
30 October 2020)
Making a
CJRS Claim
Need to make a claim through HMRC’s
Online Claim Portal
BrightPay can help with creating the
CSV file for upload to HMRC
BrightPay has a CJRS Claim Report to
ascertain amounts for claims
CSV upload is now available for claims
with 16 or more employees
Making a
CJRS Claim
The minimum furlough claim period is
one week
Can only claim for less than one week if
first/last days in a month
Claim periods must start and end within
the same calendar month
Pay periods that span two calendar months
- two separate claims

6. The End of Furlough - Key Changes & The Long-Term Impacts 28th July 2021
6
Making a
CJRS Claim
You can claim before, during or after
you process your payroll
Need to know the exact number of hours
of flexi furloughed employees
Claims can be made up to 14 days before
your claim period end date
You cannot make more than one claim
during a claim period
Claim for furlough
days in:
Claims must be
submitted by:
June 2021 14 July 2021
July 2021 16 August 2021
August 2021 14 September 2021
September 2021 14 October 2021
October 2021 15 November 2021
Claim Deadlines
Your partner or another close relative died shortly
before the claim deadline
Service issues with HMRC online services prevented
you from making your claim
You had an unexpected stay in hospital that prevented
you from dealing with your claim
A fire, flood or theft prevented you them from making
your claim
You had a serious or life-threatening illness which
prevented you from making your claim
Postal delays that you could not have predicted
prevented you from making your claim
A period of self-isolation prevented you from making
your claim
Delays related to a disability you have prevented you
from making your claim
Your computer or software failed just before or while
you were preparing your online claim
An HMRC error prevented you from making your claim
Reasonable Excuses
You can repay overclaims in your next
claim without contacting HMRC
Amending
CJRS Claims
Where you have claimed too much
If you do not plan to submit further
claims, you can let HMRC know and make
a repayment online
Notify & repay HMRC by the later of 90
days from receiving the money / when
you became no longer entitled

7. The End of Furlough - Key Changes & The Long-Term Impacts 28th July 2021
7
You need to amend the claim within 28
calendar days after the month the claim
relates to
Amending
CJRS Claims
Where you have claimed too little
Exception – where the 28th day falls on a
weekend or bank holiday
Deadline for amended claims for June
was 28th July, unless you have a
reasonable excuse
Employer names, claim values within a
banded range & company number
Employer
Compliance
Details of CJRS claims are now being
published monthly by HMRC
List does not include those who made an
application to have name withheld
Updated to reflect information for
December 2020 to April 2021
Employer
Compliance
Employee’s online Personal Tax Account
now includes CJRS claims made on their
behalf
HMRC will take action against those who
have taken unfair advantage of the
furlough scheme
A massive £3.5 billion of furlough claims
are estimated to be fraudulent
When the
CJRS ends
When the CJRS ends…
The Job Retention Bonus of £1,000 has
also been shelved
It’s unlikely that further Government
incentives will be introduced
With the extension of the CJRS, the Job
Support Scheme will not come into force

8. The End of Furlough - Key Changes & The Long-Term Impacts 28th July 2021
8
Part 2:
COVID-19 & Redundancies
ACAS - Redundancy related calls increased
by 160% in past two months
Redundancies
on the Rise
December 2020 to February 2021:
204,000 Redundancies
Redundancies accelerated at the fastest
pace since the financial crisis
November 2020 to January 2021:
308,000 Redundancies
Two key initial
considerations
Two key initial considerations when
making an employee redundant:
Obligation to behave reasonably in
order to avoid unfairly dismissing an
employee
Must consult employees if making 20
or more employees redundant
(collective redundancy)
The Redundancy
Process
Avoid compulsory redundancies –
voluntary redundancy, short-time work etc.
Carry out a consultation –
speak to every employee individually
Selecting staff for redundancy –
use fair and objective criteria
Notice of redundancy
Redundancy pay
Support your staff – be available to take questions
& support employees

9. The End of Furlough - Key Changes & The Long-Term Impacts 28th July 2021
9
Statutory
Notice Periods
Statutory redundancy notice periods:
At least one week’s notice if employed
between one month and 2 years
One week’s notice for each year if
employed between 2 and 12 years
12 weeks’ notice if employed for 12 years
or more
Employees must be given a notice period
before their employment ends
Contractual vs.
Statutory Notice
Where contractual notice is greater than
statutory notice, contractual notice will
apply
Advised to check employment contracts –
contractual notice and statutory notice
may differ
Where contractual notice is less,
statutory notice will apply
Statutory
Notice Pay
If notice period in the contract is the same
or less than statutory notice, 100% of
employees' normal pay should be paid
during the notice period
Employees entitled to be paid in full for
their notice pay
Furloughed employees on notice period
must be topped up to 100% pay
Contractual
Notice Pay
When not working - receive what they would
normally be paid for that absence
Contractual notice greater than statutory
notice by at least one week
Employee must receive normal full pay as
long as they are working
Furloughed employees may be paid at
80% for their notice period

10. The End of Furlough - Key Changes & The Long-Term Impacts 28th July 2021
10
How to Pay
Notice Pay
You cannot claim CJRS whilst an
employee is on notice
Option 1: Retain the employee on the
payroll and continue to pay them through
their notice period
Payments in lieu of notice cannot be
claimed under CJRS
Option 2: Pay employees in lieu of notice
(payment is still subject to tax and National
Insurance)
Calculating
Redundancy Pay
Statutory Redundancy Pay:
Half a week’s pay for each full year
worked under 22 years old
One week’s pay for each full year
worked when 22 or older, but under
41 years old
One and half week’s pay for each full
year worked when 41 years old or
older
Calculating
Redundancy Pay
Weeks pay capped at £544 & maximum
statutory redundancy capped at £16,320
Average pay should be calculated using 12
weeks before notice given
Redundancy pay – capped with a length of
service being 20 years
Redundancy pay under £30,000 is not
taxable
Redundancy Pay &
Furlough
Typically, average weekly pay is based on
the 12 week average up to when the
employee is notified
Redundancy pay for furloughed
employees must be calculated on their
normal pay
The 12-week reference for furloughed
employees must be treated as if they were
working full time on 100% pay

11. The End of Furlough - Key Changes & The Long-Term Impacts 28th July 2021
11
Part 3:
Long-Term Implications on Payroll
Ability to Add Multiple Users
An unlimited number of users can be
added to BrightPay Connect
A move to hybrid working – need to
access payroll data from home
BrightPay licences can be installed on up
to 10 PCs
Reduce Risk of Conflicting Copies
Version Check - if there is a more up to
date version of the payroll
Other Users Check – if someone else is in
the payroll file
If multiple payroll processors, conflicting
copies can cause issues
Automatic Cloud Backup
BrightPay Connect automatically backs
up payroll data to the cloud
It is important to be able to access
payroll data from multiple locations
It is important that payroll data is kept
safe and secure

12. The End of Furlough - Key Changes & The Long-Term Impacts 28th July 2021
12
Employee Communications
Distribute documents and resources to
employees with Connect
Regular communication with employees
is important
Communicate directly with employees
via an employee portal
Client Communications
Clients can enter and upload payroll data
via a secure online portal
Reduce back-and-forth emails with
clients with BrightPay Connect
Clients can review and approve the
payroll on their dashboard
BrightPay Connect
Employee Smartphone &
Tablet App
Laura Murphy
Chief HR Officer
at BrightPay
Victoria Clarke
Product Development & Training
Manager at BrightPay
Questions & Answers
Paul Byrne
Managing Director
at BrightPay