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Asquith & Co. likes to keep clients up-to-date with what’s going on.

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Flexible Furlough - Detail, Detail, Detail



It is already apparent that the new Flexible Furlough Scheme (FFS) is more complex than the old scheme and payroll processors (including Asquith & Co) are going to need more detail, to be able to properly process payroll under FFS:


  • From 1 July employer’s must keep a record of actual hours worked and, separately flexibly furloughed hours, if staff are coming back on FFS. It is possible to work out FFS hours, by deducting worked hours from standard contracted hours, but a reconciliation of the two is necessary, so the more detail you can provide at the outset, the more this will help your payroll processing staff.


  • From 1st July, furlough claims require that we include details of usual hours worked and actual hours worked. If this information is not available it may cause a delay in making the grant claim. The information must be recorded in hours, employers cannot use fractions or percentages.


  • If staff previous furloughed have come back to work as normal, processors will need to know the date of the last furlough day to be able to accurately calculate pay due.


  • If staff have come back to work on a flexible furlough basis, processors will need to know the date full furlough ended.


  • Employers are required to update their written furlough agreements with employees, as they move from full furlough arrangements to flexible arrangements. 


Please remember, written furlough agreements are required to validate all furlough claims. We would suggest these agreements are kept for a minimum of five years, as HMRC have a four-year window to check any furlough claims.


Please remember employees on furlough, cannot do any work for their employer, while on furlough, but, with the FFS, it is now possible to have the best of both worlds, moulding the need for flexible staff, around the slow walk back to full employment and fully trading.


Please feel free to share this information as widely as possible and encourage people, who might benefit from these updates, to register at for future updates.

This information is provided free of charge and in good faith, without acceptance of any future liability arising from any action or in-action by any recipient or reader.


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