Coronavirus (COVID-19)—issues when ending furlough or terminating employment
Coronavirus (COVID-19)—issues when ending furlough or terminating employment

The following Employment practice note provides comprehensive and up to date legal information covering:

  • Coronavirus (COVID-19)—issues when ending furlough or terminating employment
  • Returning the employee to work after furlough
  • Returning a team or workforce to work after furlough
  • Ending an employee's employment (including during furlough)
  • Using CJRS grant for notice pay and redundancy payments
  • Using CJRS grant for PILON payments
  • Redundancy consultation (including during furlough)
  • Consultation practicalities
  • Whether acting as an employee representative constitutes ‘work’ under the CJRS
  • Timing issues
  • More...

This Practice Note considers issues for employers when ending furlough or terminating employment during the coronavirus (COVID-19) pandemic. It considers the ways in which an employer may end an employee’s period of furlough under the Coronavirus (COVID-19) Job Retention Scheme (CJRS), whether by returning the employee to work or terminating their employment during or following the end of furlough. The Practice Note also considers redundancy consultation during the pandemic, including during periods of furlough, and issues for employers when the CJRS comes to an end (currently scheduled for 30 April 2021).

Under the Coronavirus Job Retention Scheme (CJRS) as extended from 1 November until 30 April 2021, an employer can claim 80% of an employee’s usual salary for hours they do not work, up to a maximum of £2,500 per month, in respect of any furloughed employee who was employed on 30 October 2020, as long as certain conditions are met.

Employees can be:

  1. fully furloughed: the employee cannot undertake any work for the employer while furloughed full time, or

  2. flexibly furloughed: the employee can work for any amount of time, and any work pattern but they cannot do any work for the employer during hours that it records the employee as being on furlough

For further information on the extended CJRS, see Practice Note: Coronavirus Job Retention Scheme (extended version from 1 November 2020).

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