The following Employment Q&A provides comprehensive and up to date legal information covering:
on the revised Coronavirus Job Retention Scheme (CJRS), see Practice Note: Coronavirus Job Retention Scheme (revised version 1 July to 31 October 2020)
on holiday and holiday pay during the coronavirus (COVID-19) pandemic, see Practice Note: Coronavirus (COVID-19)—holiday and holiday pay
on holiday and holiday issues generally, see Practice Notes: Holiday and Holiday pay
It is clear that:
employees can take holiday while on furlough
the legal framework for calculating holiday pay applies to furloughed workers exactly as it applies to those not on furlough
See the section of Practice Note: Coronavirus (COVID-19)—holiday and holiday pay entitled: Furloughed workers, under the heading ‘Holiday pay’.
The BEIS guidance Holiday entitlement and pay during coronavirus (COVID-19) has not been updated since it was first published in May 2020, and does not deal specifically with flexible furlough under the revised CJRS. However, it sets out in relation to workers who have been placed on furlough that:
they continue to accrue statutory holiday entitlements, and any additional holiday provided for under their emp
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