Late on Thursday 9 April 2020, the government released the third version of the Coronavirus Job Retention Scheme guidance. Here are Martin Cheyne’s first impressions of the update:

• There are some major changes in this update, one of the biggest is the removal of redundancy as a criteria for shielded employees to be eligible for furlough.
• It is now possible to switch between furlough and SSP (but why would the employee report sick and get the lower SSP?).
• The guidance now accommodates work visas.
• Although employees can be furloughed and work for another employer, the employers cannot be linked or associated.
• The guidance now confirms, importantly, that furlough does apply to staff TUPE transferred after 28 February 2020.
• There is still no express clarification to the annual leave conundrum: whether employees can be required to take leave when furloughed.

For further details from Gov.uk please click here.

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