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?

Yes, an employer can agree a flexible furlough arrangement with employees who had already returned to work from furlough before 1 July 2020. This is provided that the employees had previously been furloughed for a period of at least three consecutive weeks falling any time between 1 March 2020 and 30 June 2020. The employer must have previously made a successful claim for the employee under the Coronavirus Job Retention Scheme.

An employer may want to do this, for example, if it has reopened its business in June 2020 (when flexible furloughing was not an option), but does not have enough work available, or cannot afford the wage costs, for employees to continue working on a full-time basis.