Guidance Notes on the Coronavirus Job Retention Scheme and Furlough Leave
The Government's Coronavirus Job Retention Scheme (CJRS) ended on 30 September 2021. These Guidance Notes are now available for reference purposes only.
Staff may be designated (with their agreement) as a "furloughed worker” and the Company can continue to pay them through funding from the Government's CJRS. In order to be eligible for the extended CJRS, employees must have been on the payroll on, or before, 2 March 2021.
Employees cannot work for the employer while on furlough leave. Until the end of June 2021, the Government will reimburse 80% of the wage cost of furloughed employees, up to a cap of £2500 per month. The contribution from the Government will reduce to 70% in July 2021 and 60% in August and September 2021.
The guidance notes explain what Furlough Leave is and look at some of the key issues to consider when employers want to put employees on furlough leave or flexible furlough. Information on how redundancy and furlough relate is also available.
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