The minimum length that they will need to be furloughed to make a claim for them is now 1 week (this was previously 3). There will be no limit or restrictions on the working patterns of furloughed employees.
You’ll need to decide if your employee has fixed or variable hours. If their pay depends on the number of hours they’ve worked, or they are not contracted to work a fixed number of hours, use the variable calculation.
You will need to calculate the amount you are claiming and you can submit a claim, in theory, every week. HMRC advise against this though and are encouraging businesses to make a claim in line with their payroll if they pay staff monthly. Each business is different and some calculations can be quite complex. If you need a hand, we can help.
In a single claim, you cannot claim for more people than you have put on any single one claim previously (for example, if you claimed for 5 in April, 10 in May and 8 in June; from July you would be able to make a claim for a maximum of 10 people on your claim)
If you don’t intend to ask staff to return to work and to remain fully furloughed, your pay calculations won’t change, although your contribution will increase from 1 August.
Help me with my calculations