From 1 July 2020, employers will have the flexibility to bring previously furloughed employees back to work part-time – the government will continue to pay 80% of wages for any of their normal hours they do not work up until the end of August. This added flexibility comes a month earlier than previously announced to help people get back to work.
The employer decides the hours and shift patterns that employees work on their return and be responsible for paying wages for work time in full. Employees can work as much or as little as the business needs, with no minimum time for furlough.
Any working hours arrangement agreed with employee must cover at least one week and be confirmed in writing.
When claiming the CJRS grant for furloughed hours, the employer needs to report and claim for a minimum period of a week. They can choose to make claims for longer periods such as on monthly or two weekly cycles.
Employers are expected to be required to submit data on the usual hours an employee would be expected to work in a claim period and actual hours worked.
If employees are unable to return to work, or do not have work for them to do, they can remain on furlough and the employer can continue to claim the grant for their full hours under the existing rules.
PAYadvice.UK 30/5/2020
