Astute tips, useful links and current guidance for the extended furlough – the rules explained!

Astute tips on the Extended Furlough scheme for employers and employees — Astute tips on the Extended Furlough scheme

So, as we find ourselves in another Lockdown, what is the advice for employers and their employees on this adaptation of the Government’s original Furlough Scheme? Here, we try and break these down and provide some useful links for more detailed advice and webinars.

HMRC have published full revised guidance about the extended Coronavirus Job Retentions Scheme – i.e. the Furlough Scheme. This has now been extended to March 31st 2021.

The key changes for furlough claim periods from November and beyond are as follows: –

The UK Government are currently reviewing if employers could be eligible to claim for their employees serving contractual or statutory notice periods and will change the approach for claim periods starting on or after December 1st. Further guidance is to be published at the end of November. As things stand, employers may claim the grant for notice periods.

In the cases of Employers claiming for an employee for the period from November 1st retrospectively, only backdated written agreements put in place up to and including November 13th may be relied upon for the purposes of a claim. In simple terms, this means employers should ensure written furlough agreements are in place by November 13th if they are wanting to claim the grant retrospectively from November 1st.

After December 2020, the names of employers who claim under the Furlough Scheme for the month of December onwards and, for employers that are registered Companies or Limited Liability Partnerships, both the company name and registration number will be published by HMRC, so that this information will be in the public domain.

Should an employee decide to end their maternity leave early to enable them to be furloughed, they must give their employer at least eight weeks’ notice of their return to work and the employer will not be able to furlough them until the end of the eight weeks.