Flexible Furlough Guidance

19 Jun 2020

On 12 June 2020, the government released details of the flexible furlough scheme and other important forthcoming changes to the Coronavirus Job Retention Scheme (CJRS). They can be found on the following parts of the GOV.UK website:

1. Check if you can claim for your employees’ wages through the CJRS
2. Check which employees you can put on furlough
3. Steps to take before calculating your claim
4. Calculate how much you can claim using the CJRS
5. Claim for wages through the CJRS
6. Report a payment using RTI to HMRC
7. Flexible furlough worked example
8. Further CJRS claim example calculations

As the guidance is spread over several different sections of the website making it more difficult to follow, the team at Bira Legal have summarised the main changes for you. They’ll explain how the flexible furlough scheme working in practice and will answer your most frequently asking questions including:

  • When do employers need to start contributing financially to the CJRS?
  • Can I still top up pay to 100%?
  • Is the scheme still open to new entrants?
  • Is the minimum furlough claim period changing?
  • What is flexible furlough?
  • What can be claimed from the CJRS under the flexible furlough scheme?
  • Are the claim periods changing?
  • When will the CJRS end?
  • Who can claim?
  • What if you receive public funding?
  • How do I calculate usual hours for someone with fixed hours and pay?
  • How do I calculate usual hours for an employee who works variable hours?
  • How do I work out an employee’s usual hours if they are paid for piecework?

The guide also walks you through a step-by-step process of the flexible furlough claims process.

Read the full guide here

Additional Resources Available on the EW Coronavirus Hub:

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