Employees that can be furloughed

As we have written about previously, the Coronavirus Job Retention Scheme (CJRS) provides significant government support to allow employers to furlough employees and apply for a grant that covers 80% of their usual monthly wage costs, up to £2,500 a month – plus the associated Employer National Insurance contributions and pension contributions. The scheme is available from 1 March 2020 for 3 months but will be extended if necessary.

The government guidance includes the following notes:

• Shielding Employees – Employers can claim for furloughed employees who are shielding in line with public health guidance (or need to stay home with someone who is shielding). This includes if your employee is defined as extremely vulnerable. For example, suffering from a severe respiratory condition or with a high risk pregnancy.
• Employees with caring responsibilities – Similarly, employers can claim for furloughed employees who have caring responsibilities resulting from Coronavirus. For example, employees that need to look after children who are home from school.
• If your employee has more than one job – If your employee has more than one employer, they can be furloughed for each job. The government guidance makes it clear that each job is separate, and the cap applies to each employer individually. This means that an employee can be furloughed from one employment but continue to work for another employer and receive their normal wages.