Please Note: The Coronavirus Job Retention Scheme ended on 30 September 2021. Claims for September must be submitted on or before 14 October 2021. Any amendments must be made on or before 28 October 2021.
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.
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