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Laura Bowyer

STOP PRESS! Latest Update on the CJRS and Furlough Workers

Over the weekend HMRC and the government has issued more and amending guidance on the CJRS and furlough workers.


These are some of the new main points:

  • The updated guidance also clarifies that employees with two jobs can still work for one employer while on furlough from the other; and that an employee who is placed on furlough is able to start a new job.

  • Those covered under furlough any type of contract full time, part time, fixed term contract, agency or flexible and zero hour contracts.

  • Apprentices can be furloughed and continue training during furlough under the NMW which must be paid by the employer.

  • If an employee has been made redundant or stopped working for you after 28 February 2020, you can redeploy them and put them on furlough.

  • Eligible for furlough - office holders, salaried members of LLP, agency workers and limb workers ie non-employees who satisfy the definition of ‘worker’ in S.230(3)(b) of the Employment Rights Act 1996 – so long as they are paid through PAYE. This was implicit in the original guidance but has now been made clear.

  • Past overtime, fees, commission and bonus - can be claimed if they are deemed to be regular payments it includes wages, overtime, fee and compulsory commission payments. Discretionary commission and non cash payments are excluded.

  • The guidance is fairly clear that an employee who is already receiving SSP cannot be furloughed until he or she returns to work. However, it does not address the situation of an employee on furlough who becomes sick: in one place the guidance says that furloughed employees have the right to SSP but in another it states that employers cannot claim under the CJRS for an employee who is getting SSP.


Here’s a link to all the detail:


We would urge you to read this new guidance, as we progress, guidance changes and unfolds, so we want to make sure you have all the information.

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