No. These grants are intended to support business and their employees by covering up to 80% of the costs of employment up to an overall cap of £2,500 for each employee (depending on the level of non-working hours). The grant covers wages, but employers must pay National Insurance contributions and the minimum employer pension contribution of 3% of qualifying wages required under automatic enrolment.
The scheme has been extended until September 2021.
From July 2020 furloughed workers have been able to return to work part-time with employers being asked to pay towards the salaries of their furloughed staff.
Salaries of all furloughed workers, full- and part-time, remain pensionable.
Will these cover amounts beyond the automatic enrolment minimum?
No. In the interests of simplicity, the government has aligned the grants with the 3% minimum contribution required by employers under automatic enrolment. If employers contribute above this amount and will continue to do this for furloughed staff, they won’t be able to claim for these additional contributions.