Flexible Furlough Scheme

 

The Guidance: Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme has been further revised.

 

Last night, after all right minded persons had sloped off to enjoy their Friday the HMRC released further details regarding the Furlough Scheme.

 

Key points:

 

As previously reported, under the new Flexible Furlough Scheme employees can undertake work for their employers for some of the week and be furloughed for the rest.

From 1 July it is now clear that an Employer will:

  • be able to furlough employees who have previously been furloughed, for at least 3 consecutive weeks in the period 1 March 2020 and 30 June 2020;
  • be able to bring employees back to work for any amount of time, and any work pattern. The three week minimum period for furlough will be removed and there will be no minimum period albeit that any claim through the CJRS portal must be in respect of a minimum of a one week period.
  • be able to claim for the furlough grant for the hours the flexibly furloughed employee does not work.

If an employer flexibly furloughs employees they will need to:

  • agree this with the employee and keep a written agreement that confirms the new furlough agreement;
  • retain a record of how many hours the employee worked and the number of hours they are furloughed. An employee can not undertake any work in the period they are recorded as being on furlough;
  • retain the above information for a period of 5 years.

An Employer does not need to flexibly furlough staff and can continue to fully furlough employees if they wish.

For the latest Guidance: HMRC Guidance

 

Finally, here is a useful summary of the forthcoming changes.