The most recent figures show 1. Nearly one million workers were expected to still be on the scheme at the end of September , according to research by the Resolution Foundation. The numbers have dropped as the economy reopened. In May , nearly nine million people were on furlough. Some employers with workers on furlough may find they cannot afford to keep them on when furlough ends.
International travel, and other businesses which depend on it, are still seriously disrupted. Some furloughed workers in these areas may lose their jobs. Many forecasters, including the Bank of England, are expecting a small rise in unemployment. If you were made redundant while on furlough, you have a number of legal rights.
The selection process must be fair, you must be given notice, and you are entitled to tax-free redundancy pay. The employer will be able to claim the furlough grant for the whole of the holiday period, although it will still have to top-up to full holiday pay. The guidance also says that employees should not be placed on furlough for a period simply because they are on holiday for that period.
We believe this means that an employer cannot deliberately move an employee onto furlough instead of work, or move an employee whose furlough period had finished back into the furlough scheme, because they have booked a holiday. However, if the employee was already due to be working under a flexible furlough arrangement, all holiday time during that period should be treated as furlough.
You can claim for employees of a previous business who transferred to you, if either the TUPE or PAYE business succession rules apply to the change in ownership. If you are claiming for a period between 1 November and 30 April , eligible employees should have transferred from their old employer to you after on or after 1 September and been employed by either their old employer on or before 30 October What about workers who are clinically extremely vulnerable?
Can they be furloughed? From 1 April , clinically extremely vulnerable people are no longer advised to shield, and the latest 19 July guidance on protecting people who are clinically extremely vulnerable says that social distancing measures are ending in the workplace and it is no longer necessary to instruct employees to work from home.
However, this guidance also says that they may be eligible for furlough even when shielding is paused, providing the employer agrees. The furlough scheme could be used as a temporary option for vulnerable employees who resist a return to work but cannot work from home.
What about workers with childcare or other caring commitments? Yes, if this results from coronavirus and means they are unable to work. The latest version of the guidance on which employees can be furloughed says that the CJRS can be used for employees who are unable to work because they have caring responsibilities resulting from coronavirus. These might include caring for children who are at home as a result of school and childcare facilities closing, or caring for a vulnerable individual in their household.
Although employees in this situation can be placed on furlough, there is no right to be furloughed — it is still up to the employer whether it wishes to do so.
Alternative options include temporary flexible working, use of holiday entitlement which may include holiday carried over from last year , and unpaid parental leave or other unpaid leave.
Can an employee be on maternity leave and furloughed? The guidance says that employers can claim for enhanced maternity pay through the furlough scheme. This suggests that an employee can be on maternity leave and furloughed simultaneously. However, you cannot reclaim any statutory maternity pay SMP through the furlough scheme.
One of our employees is due to return from maternity leave soon. Can she be furloughed on her return? Yes, if she agrees. The guidance clarifies the position on calculating furlough pay if an employee returns from maternity leave.
This should be calculated against her normal salary, not the pay she received while on leave. One of our employees wants to come back from maternity leave early in order to move onto furlough. Can she do this? Potentially, yes, if you agree to furlough her upon her return. One of our furloughed employees is pregnant and is due to go on maternity leave soon. SMP should be calculated based on the pay the employee would have received had they not been on furlough.
This means that employees do not lose out if they are on a lower rate of furlough pay during the period for calculating SMP. What about other types of family leave? The position for shared parental, adoption, paternity or parental bereavement leave is the same as for maternity leave.
What about employees on unpaid leave, such as a sabbatical? Employees cannot be on unpaid leave and furloughed simultaneously. Are foreign nationals with visas eligible for the furlough scheme? Yes, the guidance says foreign nationals are eligible. There are potential sponsor compliance issues to consider for Tier 2 workers. Are self-employed individuals eligible for the furlough scheme?
A separate package of government support is available for self-employed individuals affected by coronavirus. Can employees do the odd bit of work for us while furloughed? When furloughed, employees cannot do anything that provides services to or makes money for an employer that has furloughed them, or for a linked or associated organisation. We recommend drawing this to the attention of any furloughed employee who could otherwise be doing some work from home.
Employees who are on flexible furlough must not do any work during the hours you record them as on furlough. Can directors perform statutory duties and pay employees? The guidance says that directors and owner-managers can be furloughed if on PAYE and will still be allowed to perform statutory duties in these roles, so long as this no more work than reasonably necessary for that purpose. They must not generate commercial revenue or provide services to or on behalf of their company.
Importantly, the TD says only a limited range of duties are allowed — work done to fulfil a duty or obligation arising from an Act of Parliament, relating to the filing of company's accounts or provision of other information relating to the administration of the director's company. The TD as amended has clarified that directors can also pay salaries to employees of their company and submit claims for furloughed employees to receive the government grant without this counting as work.
Can we ask employees to do training while furloughed? A furloughed employee can do training in certain circumstances. In fact, the guidance says that furloughed employees should be encouraged to undertake training. In addition, the training should not contribute to a significant degree to the production of any goods the employer intends to supply as part of the provision of goods or services or to the supply of any services for which consideration is received.
Can we ask employees to take part in appraisals while furloughed? There is a risk that this would fall within the definition of work and so jeopardise the grant. This is not covered in the guidance but, in our view, it is safest to delay appraisals until the employee is back at work either full time or on flexible furlough.
It would be less risky simply to give an employee an appraisal rating if needed, without holding a meeting - e. Can an employee carry out their duties as manager or trustee of an occupational pension scheme while on furlough? Can someone in the furlough scheme do work for other employers?
You should be able to impose restrictions on employees working elsewhere, but you should think carefully about whether you want to do so. You might want to allow furloughed employees to take on extra work in, for example, the health and social care sector or essential services. However, the employee guidance helpfully points out that the employee needs to be able to return to work for you if you decide to recall them and must be able to undertake any training you require of them.
Can furloughed employees do volunteer work? Yes, this is allowed so long as it does not provide services to or generate revenue for the employer or a linked or associated organisation.
Do we have to show that employees agreed to being furloughed? Yes — you will need to show that furlough was agreed or confirmed in writing. If employees are on rotating or part-time furlough, this should also be agreed or confirmed in writing.
A collective agreement reached between an employer and trade union is acceptable for this purpose. The TD also says that the agreement must specify the main terms and conditions upon which the employee will cease all work in relation to their employment.
You will also need a record of the furlough agreement see above. We recommend ensuring that you also have records to support any key decisions which could be questioned by HMRC. This may include, for example, records that an employee is clinically vulnerable and has therefore been kept on the furlough scheme when colleagues have returned to work.
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You might be entitled to: a redundancy payment - you can check how much redundancy pay you can get. If your pay varied or you did paid overtime Your pay might have varied because you: didn't have fixed hours in your contract got commissions or bonuses based on performance got a fixed salary but did 'significant' paid overtime How your employer calculates your furlough pay will depend on when you started your job and when you were furloughed.
If you were on the payroll on 19 March Your employer should have claimed for whichever is higher out of: the amount you earned in the same month in the tax year your average monthly earnings from the tax year If you started your job on or after 20 March Your employer should have claimed for your average monthly earnings.
They should have used the amount you earned between the day before you were furloughed for the first time and: 6 April if you started your job before that date the date you started your job if it was after 6 April If you got a fixed salary but did paid overtime Your furlough pay should reflect any 'significant' overtime you have done.
If you've only done occasional hours of overtime, this won't be included. If you and your employer paid into a workplace pension scheme Your employer still had to make the minimum contributions to your pension. Did this advice help? Yes No. This includes providing services or generating revenue for any such organisation. Below, we have answered some FAQs on what employees are and are not permitted to do whilst furloughed.
Yes, a furloughed employee can undertake study and training, i. Any study or training undertaken must not provide services to, contribute to the business activities of or generate revenue for or on behalf of the employer who has placed them on furlough or any linked or associated organisation of the employer. If an employee is required to undertake any training whilst furloughed, i. This may mean that employers are not able to reclaim the total amount paid to employees in respect of periods spent training.
Yes, a furloughed employee is entitled to take part in volunteer work whilst furloughed, including volunteer work that has been organised by the employer that has furloughed them, as long as this does not provide services to or generate revenue for or on behalf of the employer who has placed them on furlough or any linked or associated organisation of the employer.
Employers are also permitted to help find their furloughed employees volunteering opportunities whilst on furlough. Most employers want to keep in touch with their employees during furlough from a relations point of view. ACAS guidance recommends that any furlough agreement sets out how to keep in contact during furlough. Employees may therefore be able to be involved in social and charitable events, be informed and consulted with about changes happening within the business and take part in HR matters, such as giving evidence in disciplinary proceedings.
Further, the Government has previously confirmed that whilst on furlough, an employee is still permitted to undertake union or non-union representative duties and activities for the purposes of individual or collective representation of employees or other workers, as long as they do not provide services to or generate revenue for or on behalf of the furloughed employer or any linked or associated organisation.
Notwithstanding the above, it is key that employers bear in mind that employees must not do any work that makes money for the organisation or provides services to the organisation or any linked or associated organisation, as this is prohibited under the CJRS.
No, on the basis that this would arguably amount to providing services to the furloughing employer. There is also a risk that employees would respond to emails received or action points contained in emails, which would be in breach of the CJRS, even if an employee only replied to one or two emails. There is a risk that providing handover information whilst an employee is furloughed will amount to providing services to the organisation or even generating revenue for the organisation, which would be in breach of the CJRS.
No, on the basis that marketing activity is ordinarily carried out with the purpose of generating revenue for the furloughing employer. If an employer needs certain work carrying out that an employee on full-time furlough would usually undertake, and there is no one else working within the organisation that can assist or pick up the work in the absence of that person, they have the option of either taking that employee off furlough altogether or placing them on flexible furlough.
If an employer asks its employees to carry out work whilst on furlough, the employer will be jeopardising their right to claim back the wages in respect of those employees that are carrying out work for the period during which they are carrying out work under the CJRS.
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