HMRC has issued new guidance on how to calculate how much you should claim.
Prior to 1 July 2020, employees on furlough cannot undertake any work for you other than training.
From 1 July, you will:
only be able to claim for employees who have previously been furloughed for at least 3 consecutive weeks taking place any time between 1 March 2020 and 30 June
be able to flexibly furlough employees – this means you can bring your employees back to work for any amount of time, and any work pattern
still be able to claim the furlough grant for the hours your flexibly furloughed employees do not work, compared to the hours they would normally have worked in that period
From 1 August, the level of the grant will be slowly reduced. No grant will be available for Class 1 employer NICs or pension contributions from 1 August although these contributions will remain payable by the employer.
From September 1, you will also be asked to contribute towards the cost of your furloughed employees’ wages to ensure they continue to receive at least 80% of their wages for the time they’re on furlough.