The new Coronavirus Job Retention Scheme (CJRS) commenced today. It is now possible for previously furloughed workers to work part-time and be furloughed for their non-work time. For part-time furlough arrangements, employers should be aware of some potential restrictions.

If an employee was furloughed on 30th June they will need to have completed their three consecutive weeks of furlough before they can go onto part-time furlough arrangements.

The employee will need to be paid at their normal rate for the hours worked, but for employees on part-time furlough, the calculation of furlough pay is complicated and can produce unexpected results.

For instance, you may assume that for an employee working half of their normal hours the furlough payment would be halved, but it could be slightly more or less depending on shift patterns, payment periods and claim periods.

Contact your TC adviser today on 0330 088 7111 to ensure that you comply with the regulation and the calculations of your furlough pay and what can be claimed back from HMRC is correct.