1. The Government has changed the cut-off date at which employees needed to have been employed from 28th February to 19th This may be relevant to you if you had any new PAYE starters in the 1st March – 19th March period.  Any such employees could have been furloughed instead of being terminated … you can change their status retrospectively in the light of this latest change in policy;
  2. The new guidance rather ambiguously refers to the need for there to be an agreement ‘in writing’ between employer and employee to the furlough arrangement.  This would not appear to be necessary for those employers who already have a provision embedded in their Contracts of Employment that allows for lay-offs as per Chapter III of the ERA 1996.  Although an ‘implied’ acceptance on the part of the employee may suffice, the general advice doing the rounds is that for safety’s sake, employers should obtain express confirmation in writing from employees that they agree to the arrangement – apparently an email confirmation of this will be sufficient to be ‘in writing’.  I think that this is potentially very important unless Contracts of Employment specifically allow for lay-offs! 
  3. Employees who have been inherited on a TUPE transfer after 19th March 2020 may be furloughed, and the employer can claim under the Scheme in respect of these employees (even if the new employer did not operate payroll on 19th March 2020). 
  4. There has been no comment yet as to whether the scheme will be extended beyond 31st May 2020.


You are just marvellous!! I love your feedback and the brilliant way you express things.