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Job Retention Scheme (Furlough) FAQs

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Ed Hussey - Menzies Accountant

Ed Hussey –
People Solutions Director

Andrew Brookes - Menzies Accountant

Andrew Brookes –
Employer Solutions Specialist

Updated in light of Government Guidance issued on 6th April 2020

We have listed below the most common questions we have received in connection with the Job Retention Scheme and have provided generic answers that will hopefully help to address some of your concerns.  This is not an alternative to taking bespoke advice that considers the specifics of your circumstances and your employment contracts and we would always advise that you take appropriate advice before acting.

Further information is still to be released by the Government, but these FAQs have been updated for the additional information released to date.  In the absence of full detailed government advice, some of the following is expressed views and assumptions in some areas as indicated, so please take care.

Can directors be furloughed?

Confirmed & Clarified

In theory directors can be furloughed in the same way as other employees.  However, a condition of furloughing is that the individual must not undertake work of any kind for the company during this time. The only exception to this is statutory duties of the director, but this exception does not extend to anything designed to improve the financial performance of the business.  Where some directors, but not all, are furloughed, some legal amendments may be required to reflect the position and protect the directors.

This is harder for a director to justify, particularly if they are the sole director.  It may be necessary for a sole director to notify all suppliers, customers and other business contacts that the business has been suspended pending the end of the Coronavirus crisis.  In many cases this is impractical and undesirable because the director may wish to use this time working on improving the business so that when trading recommences the business performs well quickly.  In these circumstances, furloughing is not permitted.  Remember also that this only relates to PAYE income, not dividends.

I am a director and am unable to take advantage of the Coronavirus Job Retention Scheme (CJRS) either because I cannot completely stop working, or because I have received dividends rather than salary.  What help is available for me?

Added 03/04/2020

You are in a very difficult situation because you will not qualify for either the CJRS or the self-employment support from the Government.  You therefore need to ensure that the company continues to have the necessary funds available to provide you with an income.  This means that you should consider all the other assistance that the Government has made available to help the cash flow of businesses.  There are several of these but the business interruption loanbusiness rates reduction and delaying tax and VAT payments to HMRC may be the most appropriate.

You may also be able to take personal action to reduce the level of funds you need to draw from the business, for example applying to suspend personal mortgage repayments.

Will a company car benefit continue to apply for a furloughed employee?

Added 03/04/2020

The short answer is yes – unless three things happen:

  1. The employer removes the right to use the car altogether for the period of furlough;
  2. The employee does not use the car for the period of the furlough (Evidence should be retained such as a tracker report or dated photographs of the milometer at the start and end of the period demonstrating that the car has not moved at all); and
  3. The period of unavailability must be at least 30 consecutive days to secure a reduction in the annual company car taxable benefit.

Can salary sacrifice payments for cycle to work, etc be deducted from furloughed pay?

Added 03/04/2020

The simple answer is yes, but whether this is worthwhile will depend on whether furlough payments are being “topped up” or not.  If the payments are being topped up by more than the amount of the salary sacrifice then it is possible to reduce the gross payment by the amount of the salary sacrifice.

However, if the payment is not being topped up to a higher amount than the Government contribution then there is no advantage in reducing the salary because this simply reduces the contribution from the Government by the same amount and provides the employer with no additional funds but does leave the employee in an even worse financial position.  The Government have stated that this qualifies as a “life event” enabling, for example, childcare vouchers to be suspended.  It may be preferable to agree a suspension of the employee’s salary sacrifice until after the furlough period.  Whether the remaining balance should then be collected over a shorter period finishing on the original end date, or the period extended to keep the sacrifice at the same level will depend on what you agree with the employee and other factors such as NMW compliance.

Are foreign nationals with visas eligible for the furlough scheme?

Added 03/04/2020

The scheme will cover all workers including foreign nationals working for any entity and paying UK PAYE.   There are however potential sponsor compliance issues to consider and while foreign nationals with limited leave are in most cases not entitled to receive public funds, accessing funds through the furlough scheme is not currently prohibited. If you have sponsorship compliance issues to consider, we recommend you seek specialist advice from an immigration advisor.  We can make a referral for you.

Can I reclaim sick pay as part of the furlough grant?

Added 03/04/2020

The guidance says that those on sick leave continue to be eligible for SSP or contractual sick pay and this status remains unchanged.  This suggests it is not possible to use the furlough grant to “top up” statutory sick pay, or to claim support when paying enhanced sick pay.  SSP payments remain an employer cost (except for the 14 days that can be reclaimed for coronavirus sickness for employers with less than 250 people).  Company sick pay remains payable according to the contract of employment.  Workers can be furloughed at the end of their sick pay period.

What is the interaction with sick pay if a furloughed worker becomes sick – do they switch to sick pay?

Added 03/04/2020

Guidance has not been released about this situation, but from a practical point of view you will not require information on employee fitness until you need them back to work after the furlough.  Therefore you may decide to suspend any requirement to report sickness status and tell your employees that this will be reintroduced when work is available again.  Alternatively you can ask employees to report their sickness accordingly and you will then take them off furlough and place them on sick pay for the duration of their incapacity.

Should I pay my employees’ next salary or wait to get the grant?

Added 02/04/2020

If your cash flow forecast allows, pay them and – provided you have your furlough agreements in place with your staff – back date your claim to cover the payments made (or part thereof, if you are topping up the grant).  If you do not have the available cash, and can’t get sufficient relief from the other facilities on offer to ease your cash flow, you will have to tell employees it will be paid on receipt from the government.

Once available, we are told employers will be able to use the portal to claim funds from the Government in respect of payments made and payments about to be made to employees.

I have a new employee about to start, but we are now in lockdown.  What are the options for the employer and the employee if they started / are due to start after 28 February? 

Updated 06/04/2020

This is not a good situation because you are not able to offer them support from the scheme.  Clearly the terms of any signed contracts will be crucial but it may be possible to delay the start date.  Alternatively, it may be possible to negotiate a reduced rate with the employee so while they are technically employed by you, you agree a salary that is affordable to the business and also provides some assistance to the employee.

From the individual’s perspective, they have the option of going back to their old employer and asking to be re-employed for the period of the crisis as they can then be eligible under the scheme.  Their old employer may agree and they could still leave and join you at a date to be agreed when the crisis is over.  If their old employer refuses, the only other options appear to be to claiming universal credit, or finding alternative employment.

We are a Medical Company which supplies the NHS and is classed as essential work due to the Covid-19 crisis.  If we have to furlough workers at any time due to the crisis will we be entitled to support from the Government to enable us to continue paying wages or does the ‘no recourse to public funds’ rule come into play?

Added 30/03/2020

The guidance indicates that these businesses should not be furloughing workers but should continue to pay them from income received from public funds.  This indicates that these businesses are outside of the scope of the scheme.  The Government want to ensure essential supplies continue unabated during this period and this is why relief is not available. 

However, in the “real world” it is possible that while some parts of the business fall into the category of providing essential services, other parts of the business may not.  It seems unreasonable that the Government would not provide relief to prevent employees in “non-essential services” aspects of the business from being made redundant.  Obviously, action should be taken to reassign employees to crucial services where possible. 

The statement also casts doubt on the usual availability of relief enabling a business to furlough employees who are shielding in line with direct government advice or who cannot work due to caring responsibilities.  In conclusion, there is doubt about the availability of Government support and we urge the Government to issue further clarification.  Even if further clarification provided, the answer to this question is likely to very much be driven by the specifics of the situation.

We do not have enough work to keep all employees occupied – should we put the employees on short hours, make some redundancies or use the Coronavirus job retention scheme to furlough some?

Added 30/03/2020

This will depend on the specific business circumstances, but commercially the starting point is likely to be utilising the Coronavirus Job Retention Scheme in preference to either reducing hours or making employees redundant because this is the only option that currently secures financial support from the Government.  In many cases, furloughing some workers and retaining others on a full-time basis is the best commercial choice.  However, this may not be practical, for example where each employee has unique skills and taking any of them out of the workforce puts the business in a position where it is unable to operate.  In these circumstances, short term working may be the only option, but this will not secure Government financial support and you should ensure the employment contracts allow for this and you have employee agreement to reduce the risks of being taken to an employment tribunal.

How do I determine whether the business is entitled to be classed as “unable to pay” and therefore qualifies for the Government support under the Scheme?

Updated 06/04/2020

Updated entry criteria softened and then scaled back the softening to the original position on companies who ‘cannot afford to pay’.  It now states that the scheme is  for “employers whose operations have been severely affected by coronavirus (COVID-19) to retain their employees and protect the UK economy. However, all employers are eligible to claim under the scheme and the government recognises different businesses will face different impacts from coronavirus”

As a general start point, you should determine what you need to do as a business in order to survive during this period, separate to any consideration of the Scheme.  If staff lay-offs or redundancies are financially unavoidable, we would expect you to be covered given the aims of the Scheme.

What is meant by “businesses that are unable to pay” in relation to the Coronavirus Job Retention Scheme (CJRS) and will the Government provide support or not?

Updated 06/04/2020

As mentioned above, this phrase appears to have been dropped.  Please therefore refer to the response to the question immediately above which provides more detail.

Do I need to agree this with my employee(s) or can I simply tell them it is happening?

Confirmed

You are likely to be in breach of their employment contract if you simply impose this on them.  It needs to be agreed – and ideally signed – so you reduce the risks of a claim from the employee later.  Where you have multiple employees and only some are to be furloughed, you need to demonstrate that decisions have been taken on a fair, logical and non-discriminatory basis.

The scheme is not up and running yet – what should I do in the meantime?

Updated 06/04/2020

You should take the action that is necessary for your business, bearing in mind that the Job Retention scheme is available and can apply retroactively.  So, consult with your staff and seek the agreements you need to ‘furlough’ them under the government scheme.  If you were considering full redundancies rather than layoffs, consider using the furlough option instead.  Consider your cash flow situation for your next payroll, based on the 80% of salary (capped at £2500) that you can receive back as a grant.  Decide whether you can top up salaries and to what level (if at all) and confirm the arrangements in writing to your employees.  Then determine whether your cash flow will enable you to make payments on time as part of your normal payroll cycle, or whether you will need to defer payment until the grant can be claimed and received before paying your employees.  You must inform and agree with them if payment is to be delayed.

Can I pay some furloughed employees more favourably than others?

Confirmed

You should be consistent to ensure that you are not at risk of behaving in a discriminatory way.  If you plan to top up the earnings of some employees to 100%, then we recommend you do this evenly across your employees.  You are not required to top up to receive the grant.

Can I decide which employees are to be furloughed and which will continue working?

Confirmed & Extended

Yes; this will depend on the circumstances so you can for example retain the staff whose roles or skills are required for the remaining work while furloughing those whose jobs or skills are not needed due to the downturn in work.  If you need to furlough just a few out of a group that all do the same work, you should consult with the staff and approach it in a similar way to a redundancy decision.  You may find that they provide a solution e.g. because some may prefer to be furloughed because they will have difficulty working remotely, whereas others may wish to remain working.  It is also considered appropriate under the scheme to furlough employees who have childcare or other caring responsibilities who may be finding it difficult to work from home.

The minimum period of furlough for an employee is 3 weeks.  Other than this you can bring people back from furlough or furlough more employees as work levels vary.  The same employee could be furloughed more than once providing each furlough period is at least 3 weeks long.

What can I do if I am in the process of making employees redundant – can I change my mind and opt for the job-retention scheme instead?

Confirmed & Updated 06/04/2020

The job retention scheme is intended to cover the situation where an employee would lose their job because of the Coronavirus.  The purpose of the scheme is to ensure the business can resume activities immediately the issues are overcome and to allow you to retain your workforce.  If the crisis means that your business has no work for some or all your employees and the alternative would have been considering redundancies, then the scheme applies.  You do not have to retain employees under the job retention scheme in circumstances where the employee was going to be dismissed anyway and there is no intention to retain them in the business moving forwards.

Where you have already laid off, or made your employees redundant due to coronavirus, providing they were employed on 28 February 2020, you can covert their lay-off status to furlough and return them to pay under the terms of the scheme.  

The guidance now also suggests that employees who have left your employment for any reason after 28 February can request they are re-employed by their old employer so they can benefit from the scheme.   If you take back a previously employed worker, be clear at the start what the possible outcomes might be for them when the furlough period ends.

What can I do if I have just made employees redundant – can I change my mind and opt for the job-retention scheme instead?

Confirmed & Clarified

If the intention is to retain the employee within the business once the crisis has been overcome and the employee was employed by you on 28 February 2020 then it will be possible to switch to the job retention scheme. Any termination prior to that date will not be included in the scheme. Please also see our comment above regarding ex-employees requesting to be furloughed.

Can I recoup salary paid since 1 March (for example if I sent my employees home on full pay for a period), or is the scheme only retroactive to compensate employees that have been unpaid since then?

Confirmed & Clarified

If you can demonstrate that workers were laid off or made redundant any time from 1 March 2020 due to coronavirus, you will have an opportunity to obtain the grant to support continued salary payments to them,.  If laid off employees received reduced or no pay (other than the Statutory Guaranteed Pay) during March, you can repay them their missed pay at the amount you can reclaim under the grant and contact them to let them know that they can be furloughed instead and this will be backdated to the date they stopped working.

Will the Government pay 80% of the salary for an employee’s reduced hours?

Confirmed

No, under the current information a furloughed worker is not permitted to work at all in the business, you cannot furlough some of the employee’s hours.  (See the next question)

What are my options where I have four employees but only enough work for two?

Confirmed

Reducing the hours of all the affected employees is not possible for the purposes of the job retention scheme.  The job retention scheme could however be used to furlough two of the employees while retaining the other two in the business. Please follow our advice for consulting and selecting fairly any employees to either furlough or continue working.

Should I continue to pay 100% of salary even though the Government are only subsidising 80%?

Confirmed

You are not required to pay more than the amount you will receive back from the Government.  You can however ‘top up’ that amount.  You need to consider the circumstances as well as the ability of the business to continue to pay the salary.  For example, if you have two employees and only furlough one, the remaining employee may be disgruntled if they are working full time for the same pay as the one having time off.  The situation may be different if all employees are being furloughed.

Is it possible to alternate the staff members furloughed so they do one month on and one month off?

Updated 03/04/2020

One of the most frequent questions since the scheme was first announced was whether you could rotate employees on furlough or if you must choose some employees to be furloughed while others stay at work. The HMRC employer guidance is unclear on this point, but says a) employees can be placed on furlough more than once and b) the minimum length of furloughing is three weeks.  It is also of course possible bring employees back when work becomes available, returning them to furlough if the work stops again. So, there appears to be nothing preventing you from alternating work between team members as it becomes available providing each individual furlough period is at least three weeks. It will be your decision who you keep working or who you bring back to work and when. Consult with your staff and encourage them to discuss it with each other – their differing circumstances may mean that some will be better served by being on furlough and others not.  They may well provide you with an easy solution.

We do not recommend a pre-agreed rota for furloughed staff in case this is regarded as reducing hours as opposed to qualifying furlough.

How is payment assessed for zero hours workers or those on variable hours contracts?

Confirmed & Clarified

Their pay is to be based on the higher of the pay for the corresponding month last year, or their average earnings over a period.  The period of averaging is the average pay for the 2019-20 tax year, or the period of employment if the employment started later than April 2019.  Please consider which elements of pay are considered and which are excluded when making these calculations.

When will the money arrive and how do I manage cash flow until then?

Confirmed

A new online portal will be set up to apply for relief.   HMRC are working on this, but it will not be available until late April.  The claims will then need to be reviewed and approved before payments can be made, but indications are that they will try to make payments quickly.  In the meantime, you could assess the potential of other government initiatives to ease your cashflow.

Can I start by paying full pay to furloughed workers and then reduce this later as funds decline?

Confirmed

The furlough must be agreed between employer and employee and must not be imposed.  This agreement will set out the terms and these must be satisfied.  If you agree a furlough based on full pay then you will need to revisit the agreement to vary the payment entitlement later.  Word your agreement carefully from the outset if you think this is going to be likely.  At the very least the variation would need to be agreed with the employee.

There are several different grants and loans being provided in support of Coronavirus problems.  Are these all available or are some mutually exclusive?

Confirmed

Each of the measures needs to be considered and applied based on the conditions attaching to the measure.  There do not appear to be any restrictions saying that a measure is only available if another is not applied, but the conditions of availability do mean that you may not qualify for some.  In principle though multiple methods of assistance can be secured by the same employer at the same time.

I have an employee on gardening leave while serving notice, can I switch them to the job retention scheme for the remainder of their contract?

Confirmed

This does not appear to be within the spirit of the scheme.  The scheme is designed to protect jobs that would otherwise be lost.  If there is no intention to retain the services of the employee then the scheme may not be available.  Clearly the timing of the paper trail and who instigated the decision to end the employment could be very important.

There is some doubt in relation to this position given the announcement that former employees may be reintroduced to the business.  We would however urge caution before deciding to furlough an employee serving notice because this may have additional consequences compared to re-engaging an employee that has already left.

Are furloughed employees allowed to work for others, or do volunteer work while not working for me?

Confirmed & Clarified

The scheme allows furloughed workers to work for other employers during this period. Indeed the employer can agree to find furloughed employees new work or volunteering opportunities whilst on furlough if this is in line with public health guidance.  They must not however undertake work for their employer.  You can however agree any restrictions in your agreement with the employee.  For example, you will not want them working for competitors, but also you may wish to ensure they do not put themselves at risk.  You will also require them to be able to return to work immediately when you need them.

Can my employees go home – overseas – and still qualify for the payments?

Confirmed

It appears that the only restriction on employees is that they may not work for the employer during the period of furlough.  However, they do need to be available when the business requires them to come back and the prospect of being unable to travel is currently quite high.  We await further information on this one, but you should consider as an employer whether you are happy with them being so remote at this time.

Is the £2500 cap gross or net?

Updated

The £2,500 is the maximum amount that the Government will physically pay for salary.  Therefore, for employees earning below £37500 p.a. the employer will receive 80% of the normal salary.  For those earning above £37500 p.a., the employer will receive £2,500 per month.  Therefore, from the employee’s perspective, this is the gross amount.

The Government have further clarified that they will also contribute the basic employer auto enrolment pension contribution of 3% and the employers National Insurance Contribution of up to 13.8% on top of the salary amount.

Are the payments to furloughed workers still liable to employers NIC, auto enrolment, apprenticeship levy, etc?

Updated

See the question above.  The payments to the employee are treated as normal pay and will be liable to tax, NIC, etc in the same way as salary and wages.

Is the £2500 cap prorated for part-time employees?

Confirmed

No, it appears the amount is based on the salary, not the number of hours worked.

Will holidays continue to accrue during the period of furlough?

Updated 06/04/2020

As employment contracts continue to apply during a furlough, holiday continues to accrue.   In recognition of the difficulties that may arise in taking leave not taken this year, the government have relaxed working time rules to allow accrued leave of up to 20 days to be taken across the next 2 years.

Can I provide support to contractors during this period?

Clarified

Contractors are an independent business and care should be taken before favourable support is provided to them.  The main concern is that this could be indicative of employment thus making PAYE or IR35 applicable.  The other issue is that contractors have usually been paid at a higher rate to reflect the independent business to business relationship. The government has announced measures to provide income support to self-employed workers and this may be of assistance to some contractors.

Can I increase salaries now to secure a higher level of support from the Government?

Updated

The support will be based on salaries as at 28 February 2020 and therefore subsequent changes will be ineffective in securing additional Government support.

Can I include the cost of benefits in my claim?

Added 06/04/2020

The reference salary must not include the cost of non-monetary benefits including taxable benefits in kind, including those provided through salary sacrifice.  Where benefits are provided, they should be in addition to wages paid under the scheme.

However, HMRC agreed that COVID-19 counts as a life event that could warrant changes to salary sacrifice arrangements.  This means that that contractual changes can be agreed to forego the benefits and increase the reference salary.

How do I apply for the support?

Updated

There will be a new online portal for claiming the funds.  This does not yet exist and is due to be opened towards the end of April.  . You must have created and started a PAYE payroll scheme on or before 28 February 2020 and have a UK bank account. You must also enrol – if you have not already – for PAYE online.

Is it possible to furlough more employees if work dries up more than expected?

Clarified

Yes, this may be a multi-stage process given future workloads are unknown and it may be necessary to add to the number of employees furloughed, or to reintroduce employees to the workforce as demand increases.

Can fixed-term employees be furloughed?

Clarified

Fixed term workers can be furloughed and their contracts can be renewed or extended during furlough.  However if their contract ends without immediate renewal you can no longer claim.

Can apprentices be furloughed?

Clarified

Apprentices can be furloughed and can continue to train, for which they should receive the appropriate minimum wage.  Further guidance is provided.

What earnings will be included when making claims?

Clarified

Regular past overtime can be included in claims along with wages, fees and compulsory commission payments. 

Discretionary bonuses, tips, commissions and non-cash payments should be excluded. Apprenticeship Levy and Student Loans must continue to be paid and are not covered by the Scheme.

Some additional questions on managing working from home, sickness and family responsibilities

What are my obligations if my employee has the virus?

Unchanged

If your employee is working for you and not furloughed,  they will qualify for sick pay in accordance with their contract of employment.  An element, if not all the entitlement, will be SSP and this is applicable from day 1 (as opposed to day 4 under the usual scheme).  It may be possible for the employer to recover the first 14 days of SSP from HMRC through the RTI system.

What are my obligations if my employee is self-isolating but ABLE to work?

Unchanged

Providing your employee is working from home they will be entitled to pay as normal in accordance with their employment contract.  If they are working then they are not sick and SSP is not applicable and they are not furloughed.

What are my obligations if my employee is self-isolating due to the need to shield themselves or their family member but UNABLE to work?

Updated 06/04/2020

If your employee is self-isolating for medical reasons in accordance with the Government instructions then they will be eligible to be furloughed.

What are my options / obligations if my employee is at home and refuses to work?

Unchanged

If the employee is not regarded as sick, is not self-isolating under medical advice and they are refusing to work then sick pay, SSP and the job retention scheme are not applicable.  This is a difficult and sensitive situation and needs to be handled carefully – a disciplinary process in these circumstances is to be avoided if possible.

What are my options / obligations if my employee is at home and it is impractical to work because they must care for young children, vulnerable people, etc?

Updated 06/04/2020

Talk to the employee and be as flexible as possible as regards hours etc if they want to continue working.  You may also discuss furloughing the employee if they are in agreement.

The above are generic responses based on the information and understandings available to date.  Given the legislation and official specific guidance is not yet available and the fact that these are generic answers that do not consider your unique position, we can accept no responsibility for any consequences, financial or otherwise, in respect of action taken based on the above.

Can people take their holiday allowance while furloughed?

Added 06/04/2020

The treatment of holiday has not been clearly outlined in the guidance.  You may therefore decide the simplest approach is to cancel and reimburse all holiday booked during furlough and not to accept any requests during the furlough period.  This includes the forthcoming bank holidays in April and May. Or you could decide that it would be better for employees to use up their holiday allowance rather than storing it up for their return and they may welcome the additional income as we expect you to owe employees 100% of their pay for any holiday days.  Carry over rules will be relaxed to allow employees to carry over up to 4 weeks’ paid holiday over an extended 2-year period.  Holiday will continue to be accrued during furlough

Can I reclaim sick pay as part of the furlough grant?

Added 06/04/2020

The guidance says that those on sick leave continue to be eligible for SSP or contractual sick pay and this status remains unchanged.  This suggests it is not possible to use the furlough grant to “top up” statutory sick pay, or to claim support when paying enhanced sick pay.  SSP payments remain an employer cost (except for the 14 days that can be reclaimed for coronavirus sickness).  Company sick pay remains payable according to the contract of employment.  Workers can be furloughed at the end of their sick pay period.

What is the interaction with sick pay if a furloughed worker becomes sick – do they switch to sick pay?

Added 06/04/2020

Guidance has not been released about this situation, but from a practical point of view you will not require information on employee fitness until you need them back to work after the furlough.  Therefore you may decide to suspend any requirement to report sickness status and tell your employees that this will be reintroduced when work is available again.  Alternatively you can ask employees to report their sickness accordingly and you will then take them off furlough and place them on sick pay for the duration of their incapacity.     

Is notice pay eligible for the furlough rebate?

Added 06/04/2020

This is not in the guidance.  A practical application would suggest that if the person would not be undertaking work for the business during their notice (because they are on garden leave or due to receive pay in lieu of notice), then reclaiming the money under the furlough grant is not applicable.  If they were due to work their notice, but this has been prevented by the crisis, then notice pay can be included with your other salary costs. 

Is enhanced maternity/paternity or shared parental pay eligible to be recovered under the furlough grant?

Added 06/04/2020

Statutory payments such as SMP are not recoverable because these costs are reimbursed via national insurance contributions.  If your business tops up the statutory payments to those on family leave, then the enhanced amount of the payment can be reclaimed.

The above are generic responses based on the information and understandings available to date.  Given the legislation and official specific guidance is not yet available and the fact that these are generic answers that do not consider your unique position, we can accept no responsibility for any consequences, financial or otherwise, in respect of action taken based on the above.

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Ed Hussey - FCIPD

Director, People Solutions

Ed Hussey is Menzies People Solutions Director providing specialist outsourced HR consultancy to help businesses retain, reward & develop their employees.