- From 1 July, employers will be able to agree any working arrangements with previously furloughed employees.
- When claiming for those on furlough leave, and their furloughed hours, employers will need to report and claim for a minimum period of one week (this is a minimum period and those making claims for longer periods such as those on monthly or two weekly cycles will be able to do so).
- Employers must agree with their employee any new flexible furloughing arrangement and confirm that agreement in writing.
- Employers can claim the grant for the hours their employees are not working calculated by reference to their usual hours worked in a claim period. Further details about this will be released by the government at a later date.
- The £2,500 cap on the furlough grant will be proportional to the hours not worked.
- Employers will need to report hours worked and the usual hours an employee would be expected to work in a claim period.
- For worked hours, employees will be paid by their employer subject to their employment contract and employers will be responsible for paying the tax and NICs due on those amounts.
- Further guidance on flexible furloughing and how employers should calculate claims will be published on 12 June.
- Although the government contribution towards wages will remain at 80% (subject to the cap) for August, employers will be required to contribute employer national insurance and pension contributions.
- In September, employers will also be required to contribute 10% of wages and the government will contribute 70%.
- In October the employer contribution increases to 20% with the government contributing 60%. As previously announced the furlough scheme will close at the end of October.