Extended Furlough Scheme from 1st November
Who can claim?
The employer can claim for anybody who was on payroll submitted to HMRC by 30th October 2020 who is not able to work their normal hours after 1st November. This includes new starters before 30th October.
Can the employee do any work for the employer?
If the employee is fully furloughed, they cannot do any work for the employer. They can take part in training.
If the employee does some work, they will receive full pay for the hours worked and can be flexibly furloughed for the normal hours they are unable to work.
What is an example of flexible furlough?
If an employee works 3 days out of their usual 5 days a week. They would receive full pay for those 3 days they worked and 80% of pay for the 2 days they were unable to work. The employer would get a furlough grant for the 2 days a week.
How much can be claimed?
Employees will receive 80% of pay. HMRC have a handy calculator to calculate the less straightforward cases when pay varies.
Can holiday leave be taken whilst on furlough?
Yes, and the employee should receive 100% of their normal pay, rather than 80% for the holiday. The employer should not put the employee on furlough just to claim for the holiday period.
How long will the scheme run for?
From 1st November 2020 to 31st March 2021
When are the deadlines for claiming the furlough grant?
14 days after the end of the month claimed. For example, a claim for 1st November to 30th November should be made by 14th December.
Where can I find out more?
Click here for HMRC guidance. I can help you by processing the furlough claims if you prefer to outsource.