You cannot claim for:
• additional National Insurance or pension contributions you make because you choose to top up your employee’s wages
• your employees’ wages for any time they spend working, or any National Insurance or pension contributions you make on these wages
• any pension contributions you make that are above the mandatory employer contribution
You can choose to top up your employees’ wages above the minimum furlough pay amount, but you do not have to. Employees must not work or provide any services for the business during hours which they are recorded as being on furlough, even if they receive a top-up wage.
Please talk to us if you need assistance in making these claims.