What is flexible furlough?
Under a flexible furlough arrangement, employees can work some of their normal working hours and be furloughed for the hours that they do not work.
The employer must pay the employee in full for the hours they work. It can claim under the Coronavirus Job Retention Scheme for the hours that the employee does not work and is recorded as being on furlough. The scheme will cover a proportion of the employee's wages. HM Revenue and Customs guidance sets out how employers should calculate how much to claim, based on the employee's usual hours and the hours they work during the claim period.
A flexible furlough agreement can last any amount of time, but each claim period must cover at least one week.
Employers must agree the arrangements for flexible furlough with employees individually or under a collective agreement and keep a written record of the agreement.