These changes include:

The scheme effectively closing to newly furloughed staff from 10^th
From 1^stJuly (rather than 1^st August), a "flexible" furlough will allow businesses to bring staff back part-time.
From August, employers will be asked to pay National Insurance and Pension contributions but with the Government still covering the full 80% of furloughed staff’s salary. In September, the Government’s contribution will reduce to 70% with the employer expected to pay a contribution of 10%; in October, the employer’s contribution increases to 20%.

The furlough wage cap will decrease each month and the scheme will close on 31^st October. Further guidance is to be published on 12^th June.

More detail on the changes to the SEISS and the furlough scheme can be found by clicking the link below