FLEXI FURLOUGH IS ON ITS WAY
Commencing on 1st July 2020 employers can decide the hours and shift patterns their employees will work on their return to work, so that they can decide on the best approach for them. Employers will be responsible for paying the employees’ salaries while in work.
Further guidance on flexible furloughing and how employers should calculate claims will be published on 12th June 2020 but HMRC has provided some initial advice.
It is important to note to introduce Flexi Furlough, the present scheme will close to new entrants on 30th June 2020. The last three-week furlough before that point commences on 10th June 2020 and any new entrants must be registered on the HMRC portal by this date at the latest.
HMRC have advised that Employers will have until 31st July 2020 to make any claims in respect of the period to 30 June 2020.
Any working hours arrangement that you agree with your employees must cover at least one week at work and be confirmed to the employee in writing.
When claiming the CJRS grant for furloughed hours, you will need to report and claim for a minimum period of a week.
You can choose to make claims for longer periods such as on monthly or two weekly cycles if you prefer. You will be required to submit data on the usual hours an employee would be expected to work in a claim period and the actual hours worked.
If your employees are unable to return to work, or you do not have work for them to do, they can remain on Furlough Leave and you can continue to claim the via the Job Retention Scheme for their full hours under the existing rules.