Should you wish to flexibly furlough an employee, you will first need to agree this with the employee (or reach collective agreement with a trade union) and keep a new written agreement that confirms the new furlough arrangement.
You’ll need to:
Once you have agreed how many hours your flexibly furloughed employee is going to work in the claim period, they will be furloughed for the rest of their 'usual hours'. For more information on calculating an employee's usual hours, click here.
Once you have established your employee's usual hours, you can now calculate their 'furloughed hours'.
The employer will therefore calculate the employee’s number of furloughed hours as follows:
The employee is furloughed for 27 of their 37 usual hours.
When claiming for employees who are flexibly furloughed, you should not claim until you are sure of the exact number of hours they will have worked during the claim period. This means that you should claim when you have certainty about the number of hours your employees are working during the claim period.
If you claim in advance and your employee works for more hours than you have told HMRC about, then you will have to pay some of the grant back to HMRC.
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