Introduction of flexible furlough from 1st July
The government has published full details of how the flexible furlough scheme will work. In essence from 1st July you can bring back any employee for any amount of time and on any work pattern and claim for the CJRS grant for the hours your staff don’t work.
You can only access the flexible furlough scheme for those staff who have been on furlough for a minimum 3 week continuous period between 1st March and 30th June.
Very detailed government guidance on the operation of the scheme and details on how to calculate flexible furlough are available here.
Once you have decided on a new work pattern, employees must agree to the new arrangements in writing.
An overview of what you can claim from the CJRS between July and October is below.
|Government contribution: employer NICs and pension contributions||Yes||No||No||No|
|Government contribution: wages||80% up to £2,500||80% up to £2,500||70% up to £2,187.50||60% up to £1,875|
|Employer contribution: employer NICs and pension contributions||No||Yes||Yes||Yes|
|Employer contribution: wages||–||–||10% up to £312.50||20% up to £625|
|Employee receives||80% up to £2,500 per month||80% up to £2,500 per month||80% up to £2,500 per month||80% up to £2,500 per month|
*Wage caps are proportional to the hours not worked.
UKFT is in constant dialogue with the government and is outlining the latest support available for businesses on our website. We will update the details as and when the situation changes.