COVID 19 - HMRC on working while furloughed

Update from HMRC on working while furloughed


While you’re on furlough


Once you are on furlough you will not be able to work for your employer. You can undertake training or volunteer subject to public health guidance, as long as you’re not:


• making money for your employer or a company linked or associated to your employer • providing services to your employer or a company linked or associated to your employer


If workers are required to, for example, complete training courses whilst they are furloughed, then they must be paid at least their appropriate minimum wage (NLW/NMW/AMW) for the time spent training, even if this is more than the 80% of their wage that will be subsidised.

Whilst furloughed your employer cannot ask you to do work for another linked or associated company.


If your contract allows, you may undertake other employment while your current employer has placed you on furlough, and this will not affect the grant that they can claim under the scheme. You will need to be able to return to work for the employer that has placed you on furlough if they decide to stop furloughing you, and you must be able to undertake any training they require while on furlough. If you take on new employment, you should ensure you complete the starter checklist form with your new employer correctly. If you are furloughed from another employment, you should complete Statement C. Any activities undertaken while on furlough must be in line with the latest Public Health guidance during the COVID-19 outbreak.


Your employer can still make you redundant while you’re on furlough or afterwards.


Your rights as an employee are not affected by being on furlough, including redundancy rights.


If your employer chooses to place you on furlough, you will need to remain on furlough for a minimum of 3 consecutive weeks. However, your employer can place you on furlough more than once, and one period can follow straight after an existing furlough period, while the scheme is open. The scheme will be open for at least 4 months.

Whilst on furlough, you may still undertake union or non-union representatives duties and activities for the purpose of an individual or collective representation of employees or other workers.


However in doing this, you must not provide services to or generate revenue for, or on behalf of your organisation or a linked or associated organisation