From 1st July, employers can bring back employees to work that have previously been furloughed for any amount of time, regardless of their shift patterns and still be able to claim CJRS for their normal hours not worked.
When claiming the CJRS grant for furloughed hours, employers will need to report and claim for a minimum period of a week. The scheme will close to new entrants from 30th June. From this point on, employers will only be able to furlough employees that they have furloughed for a full 3-week period prior to 30th June.
This means that the final date by which an employer can furlough an employee for the first time will be 10th June, in order for the current 3 week furlough period to be completed by 30th June. Employers will have until 31st July to make any claims in respect of the period to 30th June.
Further guidance on flexible furloughing and how employers should calculate claims will be published by HMRC on 12th June and we will of course continue to update you on any major changes.