On Friday evening, 29 May, the Chancellor outlined the planned
changes to the Coronavirus Job Retention Scheme. Further HMRC guidance on flexible
furloughing and how employers should calculate claims is expected
to be published in two weeks' time on Friday 12 June.
From 1 July 2020, (a month earlier than expected) businesses
will be given the flexibility to bring furloughed employees back
part time under the CJRS. Individual
firms will be able to decide the hours and shift patterns their
employees will work on their return and will be responsible for
paying their wages while in work.
Claims from July onwards will be restricted to employers
currently using the scheme and previously furloughed employees. The
scheme will close to new entrants on 30 June, with the last
three-week furloughs before that point having to have started on 10
June at the latest. In other words the final date by which an
employer can furlough an employee for the first time will be 10
June.
