From 1 July, employers can bring back to work employees that have previously been furloughed for any amount of time. In addition, this includes any shift pattern, while still being able to claim CJRS grant for their normal hours not worked. When claiming the CJRS grant for furloughed hours, employers will need to report and also claim for a minimum period of a week.
The scheme will close to new entrants from 30 June. From this point onwards, employers will only be able to furlough employees that they have furloughed for a full 3-week period prior to 30 June.
This means that the final date by which an employer can furlough an employee for the first time will be 10 June. In addition, this in order for the current 3- week furlough period to be completed by 30 June. Furthermore, employers will have until 31 July to make any claims in respect of the period to 30 June.
Guidance on flexible furloughing and how employers should calculate claims will be published on 12 June. Find out more information on how the Coronavirus Job Retention Scheme is changing.
The HMRC Guidance states – From 1 July the scheme will only be available to employers that have previously used the scheme in respect of employees they have previously furloughed.
In addition, this means employees who are now back at work but were previously on the furlough schemes can be re-furloughed again. Furthermore, The 10 June date applies to new entrants only.