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Coronavirus Job Retention Scheme – Flexible furlough

The CJRS is changing from 1 July in order to encourage those furloughed back into work. Following the publication of HMRC’s detailed guidance, here is our summary:

The CJRS falls into two distinct parts with different rules applying.

Period from 1 March 2020 to 30 June 2020

  • Employees had to be fully furloughed with no work allowed.
  • The Minimum furlough period for each employee was 21 days.
  • No new employee could be admitted to the scheme after 30 June. This, combined with 30 June end date meant the last date on which an employee could begin a period of furlough leave for the first time was 10 June.

What’s changing from 1 July 2020?

From 1 July 2020, the flexible furlough scheme is being introduced. It is hoped that it will enable employers to bring back employees at a steady pace and it can involve varied working patterns and reduced hours. It will last until 30 October 2020.

The key points to know about the CJRS which will apply from 1 July 2020 are:

  • From 1 July the scheme is only available to employers that have previously used the CJRS, and only for employees who have previously been furloughed.
  • Employees can now be flexibly furloughed, which will enabling part-time working.
  • There will be no minimum furlough period.
  • Furlough claims will become more specific and they must contain details of usual hours (based on calendar days) and usual hours worked. Hours furloughed will be the difference.
  • Each claim made by employer must be for one week or more and no claim period can extend across a calendar month end.

Employees are allowed to enter into a flexible furlough agreement more than once. Every time the working hours are changed though, this should be evidenced in a written agreement.  Employers remain responsible for paying workers’ wages in full while they are in work, including paying any tax and employer National Insurance Contributions due. Employers can still receive a grant under the CJRS for any of the worker’s normal hours not worked because they are on furlough.

For further advice, please speak to our dedicated team, email enquiries@cowgills.co.uk


The information was correct at time of publishing but may now be out of date.

Posted by Cowgills
18th June, 2020
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