Flexible Furlough update released
Late Friday, June 12th the details relating to part time working under furlough were announced. As of 1st July any employees furloughed for 3 weeks prior to this date can be, with agreement from the staff member, brought back on a part time basis whilst still claiming the grant for any unworked normal hours.
You should; -
Keep a written agreement for the new part time work arrangement;
Keep a records of hours, both worked and unworked;
Ensure the agreement complies with employment law.
Currently (until 30th June) you can use the HMRC calculator, from 1st July you will need to calculate the furlough claim. You will also need to work out the pro-rata for employers' NI and Pension contributions for the month - these costs will no longer be available to claim from 1st August.
Further information can be obtained from https://www.gov.uk/government/publications/find-examples-to-help-you-work-out-80-of-your-employees-wages/examples-of-how-to-work-out-80-of-your-employees-wages-national-insurance-contributions-and-pension-contributions