My client is paying his staff 80% furlough with no top-up, but 80% of the normal hourly rate is below the national minimum wage. Is this legal?
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Yes, it is fine with furlough. Just need to watch out if the client makes his employees do training while on furlough, as they need to be paid NMW for that
Minimum wage is only relevant if they are undertaking training while furloughed, otherwise as rate = money paid / hours worked and hours worked is zero the rate is infinite.