Coronavirus Job Retention Scheme/Furlough leave: resource round-up
Our full range of resources for HR on the Coronavirus Job Retention Scheme can be located in the list below using the drop-down menu (click on "Go to section" in the box above). We are continually updating and expanding our guidance - and indicate in the list where a resource is new.
We have a full range of resources on the coronavirus outbreak to help HR - see our Coronavirus: resource round-up and quick links to topics on that round-up below.
Coronavirus Job Retention Scheme (furlough leave)
- How is the Coronavirus Job Retention Scheme changing between 1 July 2020 and 31 October 2020?
- Managing your workforce out of lockdown webinar: Coronavirus Job Retention Scheme - impending changes and tricky issues
- Fraudulent claims and the Coronavirus Job Retention Scheme
- What is the Coronavirus Job Retention Scheme?
- How to furlough employees under the Coronavirus Job Retention Scheme
- HR and the Coronavirus Job Retention Scheme: A practical guide
- Coronavirus furlough scheme - the discrepancies causing concern for HR
- Coronavirus Job Retention Scheme and variation of contract
- Coronavirus and your workforce webinar: Tricky issues for employers
- Coronavirus and your workforce webinar: Week 7 of lockdown - your compliance questions answered
- The evolution of the furlough scheme: Employers' next steps
- Retail, hotel and food services are biggest furlough scheme users (News)
- Employees on maternity leave can still access furlough after deadline (News)
- Almost 1,900 reports of furlough fraud to HMRC (News)
- Furlough extended to October and part-time working allowed (News)
Flexible furlough
- What is flexible furlough? (New)
- How does an employer make use of flexible furloughing to allow furloughed employees to work part time (New)
- Do furloughed employees have to work part time from 1 July 2020? (New)
- If employees are on full furlough, rather than flexible furlough, does the three-week minimum furlough period continue to apply from 1 July 2020? (New)
- Can an employer flexibly furlough employees under the Coronavirus Job Retention Scheme from 1 July 2020 if they had already returned to work in June? (New)
- Is there a minimum period for which an employee must be back at work before they can be furloughed again?
- Does an employer need to obtain an employee's written agreement to be furloughed?
- Employees cannot undertake work for their employer while they are on furlough, but what constitutes work?
- How to furlough employees under the Coronavirus Job Retention Scheme
- Coronavirus Job Retention Scheme: Letter seeking an employee's agreement to flexible furlough (New)
- Coronavirus Job Retention Scheme: Letter reminding an employee to sign and return their written agreement to flexible furlough (New)
- Coronavirus Job Retention Scheme: Letter confirming an employee's flexible furlough (New)
- Seven things employers need to know about flexible furlough (New)
- Coronavirus Job Retention Scheme: Flexible furlough arrangements (New)
- 'Horrible, complex' flexible furlough guidance unveiled (News)
Which employees can be furloughed
- Which employees can be furloughed under the Coronavirus Job Retention Scheme?
- Do employees have a right to be furloughed?
- Can an employer place an employee on furlough leave if they are off sick?
- Can an employee be furloughed if they are on maternity leave, or other family-related leave?
- Can agency workers be placed on furlough?
- Can apprentices be furloughed?
- Can an employer place an employee on furlough if they need to stay at home to look after their children?
- Can an employer furlough a new recruit who has a start date after 19 March 2020 if they accepted a job offer before that date?
- Can an employer claim under the Coronavirus Job Retention Scheme for an employee who was on unpaid leave before the scheme was announced?
- Can an employer rotate which employees are furloughed under the Coronavirus Job Retention Scheme?
- Can an employer extend a fixed-term contract that comes to an end while the employee is furloughed?
- Is there a minimum period for which an employee must be back at work before they can be furloughed again?
- Furlough: HMRC clarifies TUPE rules and warns against fraud (News)
- Furlough: updated guidance confirms TUPE and overseas citizens' eligibility (News)
- Directors' rights and responsibilities under CJRS (News)
- Furlough scheme eligibility date changed to 19 March (News)
Pay during furlough
- Coronavirus Job Retention Scheme
- Coronavirus Job Retention Scheme and pay
- Managing your workforce out of lockdown webinar: Coronavirus Job Retention Scheme - impending changes and tricky issues
- Companies will not pay 20% of furlough costs until October (News)
- How does an employer make a claim under the Coronavirus Job Retention Scheme?
- Which wage costs are covered under the Coronavirus Job Retention Scheme?
- Do employers have to pay national insurance contributions for furloughed employees?
- Do employers have to pay pension contributions for furloughed employees?
- Can an employer pay a furloughed employee 80% of their wages if this is below the national minimum wage rate?
- Does an employer that uses the Coronavirus Job Retention scheme to pay 80% of furloughed employees' wages have to make up the difference so they are paid in full?
- How do you calculate the wages of an employee with irregular hours for the purpose of the Coronavirus Job Retention Scheme?
- How should an employer calculate pay for an employee who is furloughed on return from maternity leave or other family-related leave?
- How should an employer calculate statutory maternity pay (SMP) for an employee who is on furlough leave or in receipt of sick pay during the SMP calculation period?
- Furlough: parental pay to be calculated on usual earnings (News)
- Calculating notice pay for employees on furlough
Letters to employees
- Coronavirus Job Retention Scheme: Letter to keep in touch with a furloughed employee
- Coronavirus Job Retention Scheme: Letter explaining your organisation's plans to furlough staff
- Coronavirus Job Retention Scheme: Letter informing an employee put at risk of redundancy that their job is safe for now
- Coronavirus Job Retention Scheme: Letter withdrawing a redundancy notice
- Coronavirus Job Retention Scheme: Letter seeking an employee's agreement to be furloughed
- Coronavirus Job Retention Scheme: Letter reminding an employee to sign and return their written agreement to be furloughed
- Coronavirus Job Retention Scheme: Letter confirming an employee's furlough
- Coronavirus Job Retention Scheme: Letter turning down an employee's request to be furloughed
- Letter to an employee with a serious underlying health condition who has been advised to shield against coronavirus
- Coronavirus Job Retention Scheme: Letter extending an employee's furlough
- Lifting the coronavirus lockdown: Letter recalling an employee from furlough
- Coronavirus Job Retention Scheme: Letter offering to extend a furloughed employee's fixed-term contract
- Coronavirus and annual leave: Letter responding to an employee's request to take holiday during furlough
Redundancy and furlough leave
- How to consult collectively with a remote workforce during the coronavirus pandemic (New)
- Does an employee who is given notice of redundancy while on furlough have the right to paid time to look for work? (New)
- Is an employee entitled to their normal full pay during the notice period if they are made redundant while on furlough? (New)
- How to carry out redundancies when employees have been furloughed (New)
- Managing your workforce out of lockdown webinar: Coronavirus Job Retention Scheme - impending changes and tricky issues
- Warnings issued over using furlough pay to calculate redundancy pay outs (News)
- Can an employee claim a statutory redundancy payment if they have been furloughed for four or more weeks?
- Can an employer withdraw notice of redundancy that was given before the announcement of the Coronavirus Job Retention Scheme?
- Coronavirus Job Retention Scheme: Letter withdrawing a redundancy notice
- Can employers bring back employees who were made redundant before the Coronavirus Job Retention Scheme was announced, and make a claim for them under the scheme?
- Does placing employees on furlough prevent the employer from making them redundant?
Annual leave during furlough
- Coronavirus and annual leave: Letter requiring a furloughed employee to take holiday
- Coronavirus and annual leave: Letter responding to an employee's request to take holiday during furlough
- Can an employee take annual leave while on furlough?
- Annual leave and furlough under the Coronavirus Job Retention Scheme (Commentary)
- How should employers deal with bank holidays that fall within a period of furlough leave?
- Does annual leave accrue during a period of lay-off or furlough?
- BEIS clarifies furlough holiday rules for staff and temps (News)
Pension contributions under furlough
- Furlough: What counts as pensionable salary?
- Do employers have to pay pension contributions for furloughed employees?
- Pensions auto-enrolment and coronavirus (COVID-19)
- Informing and consulting on pension scheme changes: Penalties
- Workplace pensions
Work during furlough
- Coronavirus Job Retention Scheme: What amounts to work?
- Furlough extended to October and part-time working allowed (News)
- Coronavirus and your workforce podcast: When is a furloughed employee "working"?
- Employees cannot undertake work for their employer while they are on furlough, but what constitutes work?
- Can a furloughed employee start working for another organisation?
- If an employee has more than one job, can they be furloughed in one and continue to work in the other?
- Rules for furloughed directors "muddled and contradictory (News)
- Directors' rights and responsibilities under CJRS (News)
Preparing for the end of furlough
- How to consult collectively with a remote workforce during the coronavirus pandemic (New)
- Eight days left to register employees for furlough (News)
- When will the Coronavirus Job Retention Scheme close?
- 8.4 million furloughed as Sunak prepares to wind down scheme (News)
- Lifting the coronavirus lockdown: Letter recalling an employee from furlough
- Redundancy consultation: Preparations for the end of the coronavirus furlough scheme
- Coronavirus: Collective redundancy consultation and the special circumstances defence
See other resources on redundancy
Quick links to sections in resource round-up on coronavirus
Coronavirus: resource round-up
- Redundancy
- Lay-offs and short-time working
- Contract changes
- Job offers
- Probationary periods
- Hours of work
- Homeworking
Communications to employees on coronavirus
International - emergency measures
