Employer client had an employee on furlough from 23/3/20 until 3/7/20. Employer brought employee back to work under flexible furlough arrangement from 4/7/20 until 14/7/20. From 15/7/20 employee takes annual leave, for five weeks and will return work or furlough, depending on the availability of work for her to do, in August.
HMRC guidance says: Employees can take holiday while on furlough. If an employee is flexibly furloughed then any hours taken as holiday during the claim period should be counted as furloughed hours rather than working hours.
From this I understand that in the employer’s claim period 1 July to 31 July, the holiday taken during the claim period is counted as furlough and the claim made on the worked hours v usual hours basis.
However in the next sentence the guidance says: Employees should not be placed on furlough for a period simply because they are on holiday for that period.
My questions are:
After working for 11 days, then taking holiday, is she still considered to be on furlough or has she been placed on furlough ‘simply because they are on holiday for that period’?
And, can the employee be flexibly furloughed when she returns?
Many thanks in advance.