The Coronavirus Job Retention Scheme has been updated. This update clarifies that furlough pay in March and April 2021 should refer back to the corresponding month in March and April 2019 where employers are using this pay period for furlough claims. This is instead of using March and April 2020 as this would mean you could be looking back at a period when the individual may have already been on furlough pay. The calculation for usual hours is the same.
Therefore, for the calculation of 80% of wages and usual hours the calendar lookback you should follow is:
| Claim Month | Lookback period |
| January 2021 | January 2020 |
| February 2021 | February 2020 |
| March 2021 | March 2019 |
| April 2021 | April 2019 |
The Government have also announced the proposed new rates for Statutory Maternity Pay (SMP), Statutory Adoption Pay (SAP), Statutory Paternity Pay (SPP), Statutory Shared Parental Pay (ShPP) and Statutory Sick Pay (SSP) with effect from 4th April 2021. These rates will increase from £151.20 to £151.97 (or 90% of the employee’s average weekly earnings, if lower) and the weekly rate of statutory sick pay will increase from £95.85 to £96.35 from 6 April 2021. The lower earnings limit for entitlement to these statutory payments remains at £120 per week.
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