Flexible furloughing
[ch 1: page 10]When the scheme was first introduced, the furlough had to be for a minimum period of three weeks. However, from 1 July, this changes, and employers can furlough workers for shorter periods. When they are working the employer must pay them as normal, but when they are furloughed, the employer is able to claim the CJRS grant for their normal hours not worked. These arrangements will need to be agreed with the employees concerned and their agreement must be confirmed in writing. Employers can claim the grant for the hours their employees are not working based on their usual hours worked in a claim period. The employer will be required to report hours worked and the usual hours an employee would be expected to work in a claim period.
However, to allow for this greater flexibility, from 1 July, employers will only be able to furlough previously furloughed employees. Because of the minimum three-week furlough period until the end of June, the last date any new employee can be furloughed is 10 June.