HM Treasury has issued a further Treasury Direction on the Coronavirus Job Retention Scheme (CJRS),clarifying the rules that will apply to the flexible furlough scheme from 1 July 2020 until 31 October 2020.
- The cut-off date for making claims under the original CJRS, is 31 July.
- An employer will only be able to participate in the amended CJRS from 1 July if it has made a claim under the original scheme by 31 July in respect of an employee who has been furloughed for a minimum of three weeks beginning on or before 10 June (subject to the exception to the 10 June cut-off for family leave returners and armed forces reservists).
- Employers and employees must agree to the flexible furlough arrangements and any agreement made or confirmed in writing needs to be retained by the employer until at least 30 June 2025. (There doesn’t need to be confirmation of agreement from the employee in writing although that is advisable as evidence of an agreement having been reached).
- The new Direction also contains details of how payments for part-time employees on flexi-furlough should be calculated and claimed.
Here is a link to the Direction: https://www.gov.uk/government/publications/treasury-direction-made-under-sections-71-and-76-of-the-coronavirus-act-2020