The following Employment practice note provides comprehensive and up to date legal information covering:
This Practice Note seeks to address a number of frequently-asked questions relating to the original version of the Coronavirus Job Retention Scheme (CJRS) that applied until 30 June 2020.
For detailed information on the CJRS itself, see Practice Notes:
Coronavirus Job Retention Scheme (extended version from 1 November 2020)
Coronavirus Job Retention Scheme (revised version 1 July to 31 October 2020)
Coronavirus Job Retention Scheme (original version to 30 June 2020)
Coronavirus Job Retention Scheme—guidance tracker
Coronavirus Job Retention Scheme (CJRS)—issues when ending furlough or terminating employment
The Coronavirus Job Retention Scheme—the pensions implications
Taxation of coronavirus (COVID-19) government support payments
This Practice Note covers the following questions:
What will the HMRC grant cover?
What is the 80% based on?
Will the employer need to pay the difference between the 80% and the employee’s full salary?
How should an employer decide which employees to ‘furlough’?
Does the employer need to consult with staff?
Can the employer ‘part-furlough’ an employee, ie reduce their working hours, and place them on furlough leave for the hours they are not working?
Can the employer seek volunteers for furloughing?
What happens if an employee objects to being furloughed?
Can the employee furlough themselves?
Can the employee go on and off furlough, eg on a rota?
Can an employee undertake volunteering work or training while on furlough?
How does the
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