Claims for flexibly furloughed employees
Flexible furlough, introduced in July 2020, allowed businesses to bring back employees part-time, but required the employee to do no work in relation to their employment during the time covered by a CJRS claim . Under this scheme furloughed staff were permitted to undertake study and training, but the furloughed individual was still prohibited from working on R&D activities during this time. Again, the salary, national insurance payments and pension payments associated with the furlough days need to be excluded. However, for the working portion of the week you could make a claim if the individual was actively engaged in qualifying R&D activities. Therefore, during this later period of the CJRS scheme we would expect to see partial claims being prepared.