The UK Coronavirus Job Retention Scheme (“CJRS”) is evolving and winding down. In addition to knowing when these changes take effect, UK employers need to bear in mind the risk that they may also trigger collective consultation obligations. Set out below are some key dates for UK employers to bear in mind:

10 June 2020:
furlough claims can only be made in respect of employees who have been registered under the scheme by this date.

16 June 2020:
‘cliff-edge’ date for conducting minimum 45 days collective consultation prior to any changes from 1 August 2020.

30 June 2020:
employers will not be able to put additional employees on furlough.

1 July 2020:
part-time furloughing is permitted.

1 August 2020:
employers will have to pay employer National Insurance contributions and employer pension auto enrolment contributions for furloughed employees.

1 September 2020:
employers must contribute 10% towards the pay of furloughed employees.

15 September 2020:
‘cliff-edge’ date for conducting minimum 45 days collective consultation prior to the end of the CJRS on 31 October 2020.

1 October 2020:
employers must contribute 20% towards the pay of furloughed employees.

31 October 2020:
the CJRS ends.

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