From 1st July HMRC have introduced the ‘flexible furlough’ to enable businesses to start to bring their employees back to work. You can now claim a more flexible grant for any employee you have previously received a Coronavirus Job Retention Scheme grant for, and who now returns to work on reduced hours.
Employees can be brought back to work for any amount of time and on any shift pattern, whilst remaining furloughed for any days/hours they have not worked (compared to their normal working pattern). This does not need to be a regular working pattern and can change from week to week.
Employers need to agree the hours and shift patterns with their employees and confirm in writing. Then pay employees wages for the time they’re in work and apply for a JRS grant to cover the remainder of their usual hours for which they are still furloughed. Records of hours worked by employees need to be kept for 5 years.
