dated 7 April 

 government Advice for Employees


advice for employers:


theJob Retention Scheme will be extended to the end of June

guidance published on the Coronavirus Job Retention Scheme,  can be found at the links below.



Þ The scheme now allows for job rotation and workers can now be placed on and off furlough without restriction so long as each period is a minimum of three weeks.

Þ Employees unable to work because they are shielding in line with public health guidance can now be furloughed as can those who have to stay at home with them due to shielding.

Þ Carers are now covered by the JRS and can be furloughed if looking after children or caring for others as a result of coronavirus.

Þ Those employees signed off on long-term sickness can now also be furloughed under the scheme and those self-isolating or on short term sickness can be brought back to work in order to be furloughed alongside other employees.

Þ Employees who become sick while on furlough can be left on furlough by the employer and not transferred to Statutory Sick Pay.

Þ Apprentices can be furloughed and continue training under their apprenticeship so long as the employer makes up their furloughed pay to at least the appropriate minimum rate while training.

Þ Workers made redundant or who stopped working for the employer on or after 28th February 2020 can be reemployed and placed on the scheme as furloughed employees.

Þ Foreign nationals are now eligible to be furloughed.

Þ Employers can now furlough workers on short-term sickness or self-isolating and these workers will no longer receive Statutory or Company Sick Pay but the agreed furlough rate for employees.

Þ Employees on fixed-term contracts can be furloughed and their contracts extended during their period of furlough.

Þ A new employer can claim under the JRS for employee transferred after the 28th February if either the TUPE or business succession rules apply to the change in ownership.


 initial advice: 

 The scheme will reimburse employers with 80% of gross earnings up to a maximum of £2500 per month. Employers can also claim employers National Insurance and minimum statutory pension auto enrolment payments.

 Employers are permitted to make top up payments to 100% of pay.

 Employees must be on lay-off and not working for the employer - short-time working, job share and reduced earning employees still at work are not covered.

 All employees are covered; full-time, part-time, agency and zero-hour workers so long as they were employed prior to 28th February 2020.

 Employers do not need to furlough all employees to qualify.

 Workers made redundant since 28th February 2020 can be reinstated and placed on the scheme as furloughed employees.

 Workers currently on Statutory Sick Pay and ‘shielded’ workers can be furloughed at the end of their period of sickness or absence at the 80% rate.

 For those on variable pay the calculation can be either an average of the last 12 months’ pay, the same monthly earnings from the previous year or an average of earnings since starting work if less than 12 months.

 If workers are required to complete on-line training whilst furloughed they must be paid at least the national minimum or living wage in addition to the 80% subsidy.

 Those earning the national minimum or living wage are entitled to 80% even if that means their earnings under the scheme are less than the NMW or NLW.

 The law has been relaxed in respect of statutory holiday entitlement meaning that the 28 days statutory leave can now be carried over into the next two holiday years.