Furloughed workers can return from today

From today, 1 July 2020, furloughed workers can return to work on a flexible, part time basis.

Employees will still be entitled to receive at least 80% of their reference pay (subject to a cap of £2,500 per month) for non-working time (pro-rated against any working hours).

However the financial support from the Treasury will be phased down from 1 August, with employers meeting the shortfall. Employers will also have to pay employees in full for any hours they work from 1 July.

HMRC have now released detailed guidance on how claims can be made for periods from 1 July and you can find it here.

It sets out how claims should be calculated for furloughed workers from 1 July 2020, including those who return to work part time. These calculations are based on the hours the worker would ‘usually’ work in the claim period.

There are different rules for employees who normally work fixed hours, and those who work variable hours.