"There is no reason to make any staff redundant".
Employers may only claim for furloughed employees who were on the "Pay As You Earn" (PAYE) payroll scheme on or before March 19, 2020, and who were notified to HMRC on a Real Time Information (RTI) submission before March 19, 2020. Acas has hastily also updated its guidance to reflect the need for a written agreement which the employer has to keep for five years. This is at odds with the Employer and Employee Guidance which only requires employers to "confirm" their employee has agreed to be furloughed.
The updated guidance makes it clear that employees can be furloughed multiple times.
The provision (at Coronavirus Act Schedule 6.6), implies prior guidance banning furloughed directors from Twitter still stands, as 'tasks they do must only stem from Acts of Parliament'.More news: MJ told Thorn he 'won't play' if Isiah made 'Dream Team'
Because of this, Justin called on the government to increase their efforts: "We, therefore, encourage the government to urgently speed up payments to businesses so they can act in the interest of their employees' personal finances". This suggests that employees on sick leave (which will include those required to self isolate) can only be furloughed once that period of sick leave has ended - even if you have not paid them SSP. For example, there's no express mention of "past overtime" or "compulsory commission" referred to in the Guidance.
He added: "Where an umbrella operates with a salary equal to NMW and a discretionary bonus the bonus is excluded - in my opinion".
Up to 80 percent of wages will be covered under the furlough scheme, up to a monthly cap of £2,500. The guidance advises employers that if a non-furloughed employee becomes ill, needs to self-isolate, or needs to be shielded, an employer may qualify for the SSP rebate scheme, which enables the employer to claim up to two weeks SSP per employee.
Sabbaticals/unpaid leave: The Direction states that an employee who was on unpaid leave on 28 February 2020, can not be furloughed until the expiry of the unpaid leave as already agreed or contemplated at the beginning of the unpaid leave period. An employer can only reclaim expenditures through the CJRS when an employee is furloughed.More news: 5.8 quake hits New Zealand, shakes buildings in Wellington
With regard to employees on long-term sick leave or those that are being shielded, it is at the employer's discretion as to whether they are furloughed.
"Short term illness/ self-isolation should not be a consideration in deciding whether to furlough an employee".
Employee transfers under TUPE and on a change in ownership: The Direction changes the previous HMRC guidance with respect to TUPE. The application page is now scheduled to launch on Monday (April 20) but it is an untested system.More news: UK: Oxford vaccine goes to human trials' next phase