Updated guidance note: Coronavirus job retention scheme

This briefing note has been updated to 1 June 2020 to include changes made by the revised Direction and the Chancellor’s announcement on 29 May 2020. The key changes that have been made are:-

• further details about how the Scheme will operate from 1 July;
• confirmation that certain work by directors and some pension scheme trustees can be undertaken without breaking furlough;
• further information regarding when employees on unpaid leave can be furloughed;
• confirmation that fixed term employees can be rehired if their contract expired on 28 February or on 19March, not just after the respective dates;
• clarification that the relevant date for TUPE transfer purposes is 28 February;
• confirmation that employees entitled to SSP can have their sick leave brought to an end and be furloughed; and
• further details about how furlough and changes to the employment contract should be communicated to employees.

We have updated the section “What key points do we know about the Scheme” below to reflect the Chancellor’s announcement on 29 May. The remainder of the document details how the Scheme will work until the end of June. Once we know more details about how the Scheme will operate from July until the end of October, this briefing note will be updated fully. Further details are expected on 12 June.