PAST Webinars & Events19 May 2026
FRS 102: What the Changes Mean for Your Business
Join our business-focused webinar on the changes to FRS102, the updates that directly affect you and what you need to do next.
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Some of the common questions we are asked about the scheme
You may also find our blog The Furlough Scheme Explained of interest
There have been further important developments which we published on 6 April 2020,to the scheme please read them here
No you cannot, no work can be administered by the employee whilst Furloughed, but the employee can undertake training, or become a volunteer to be eligible for the grant,
You must remember any employee hired after 28 February 2020 cannot be Furloughed or claimed for in accordance with CJRS.
Yes, an employer can choose to top up to 100%, but is not obliged to under this scheme (subject to employment law and renegotiating any contractual entitlements)
If your employee refuses to be Furloughed they may be at risk of redundancy or termination of employment, depending on the circumstances. However, this must be in line with normal redundancy rules and protections
No you cannot. You must report the employees on the payroll as usual, with the pre agreed Furlough rates of salary. RTI continues as usual throughout.
Furloughed and annual leave are completely different periods of leave, and must not be confused.
You can Furlough for a period of three weeks then switch to annual leave, and then back to Furlough again, but the period of annual leave must be paid at contractual salary and not pre agreed Furlough rates of pay. It is only the period of Furloughed leave that can be claimed back in the grant.
Not true. Employers can still make employees redundant while on Furlough or afterwards.
Employee rights are not affected by being on Furlough, including redundancy rights
Employees who have been Furloughed have the same rights as they did previously. That includes Statutory Sick Pay entitlement, maternity rights, and other parental rights, rights against unfair dismissal and to redundancy payments.
Once the CJRS has been closed by the government, HMRC will continue to process remaining claims before terminating the scheme.
Employees on unpaid leave cannot be Furloughed, unless they were placed on unpaid leave after 28 February.
If an employee has more than one employer they can be Furloughed for each job. Each job is separate, and the cap applies to each employer individually.
You will need to calculate the amount you are claiming. HMRC will retain the right to retrospectively audit all aspects of your claim. And it is through that HMRC will look at your February RTI transmissions for validity of salaries claimed.
When the scheme is up and running, you can only submit one claim at least every 3 weeks, which is the minimum period of time an employee can be Furloughed. Claims can be backdated until the 1 March, if applicable.
If you have a question about the Furlough Scheme that is not covered about, please get in touch with your usual Alliotts partner
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