Q&As

Where a night worker has been furloughed under the Coronavirus Job Retention Scheme, how should their average normal hours of work in each 24 hours during a reference period be calculated?

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Published on LexisPSL on 20/05/2020

The following Employment Q&A provides comprehensive and up to date legal information covering:

  • Where a night worker has been furloughed under the Coronavirus Job Retention Scheme, how should their average normal hours of work in each 24 hours during a reference period be calculated?

Where a night worker has been furloughed under the Coronavirus Job Retention Scheme, how should their average normal hours of work in each 24 hours during a reference period be calculated?

For information:

  1. on furloughing under the Coronavirus Job Retention Scheme (CJRS) generally, see Practice Note: Coronavirus Job Retention Scheme (original version to 30 June 2020)

  2. on the restrictions on hours of work and working time under the Working Time Regulations 1998 (WTR 1998), SI 1998/1833 generally, see Practice Note: Hours of work and working time

A worker who has been furloughed under the CJRS is not permitted to carry out any work, whether at night time or otherwise; the Treasury Direction provides that an employee is a furloughed employee if the employee has been instructed by the employer to ‘cease all work in relation to their employment’ and that ‘an employee has not ceased all work for an employer if the employee works for a person connected with the employer…or otherwise works indirectly for the employer’.

The HMRC employer guidance provides that when an employee is on furlough, the employer cannot ask the employee to do any work that:

  1. makes money for the employer’s organisation, or any organisation linked or associated with the employer’s organisation

  2. provides services for the employer’s organisation, or any organisation linked or associated with the employer’s organisation

For further information, see Practice Note:

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