Employer paying August's wages in July to avoid furlough contributions

unholyangel

sharpe106 said:

The tax will still be the same if they pay you two months in one or pay it monthly. Will seem more tax at the time.

sharpe106 said:

Potentially less depending on how much they earn and circumstances.
https://www.gov.uk/national-insurance-rates-letters

The OP would actually pay more tax if paid for august in july - they'll only have one month's worth of allowance/rate band. If they're on a cumulative code then this would either be refunded in Aug or Sept - depending on if the employer processes a payroll in Aug with OP on it. If they're not on a cumulative code, they would theoretically be waiting more than a year to get it back. 

As for NI....while it might be possible if OP's employer is voluntary topping up the OP's wage well above the £2500 cap set by the direction, if the OP is being paid the cap or less then they are definitely going to be worse off. If paid the £2500 cap, the 10% you save on the £833 above the UEL is not enough to offset the 12% you pay on the £792. You'd have to be getting paid £5200 before you'd make a saving.