Furlough pay is a new type of paid statutory leave which has been introduced very quickly without any time to consider the employment law implications.
It’s to their credit that HMRC published any information around holiday entitlement as part of the CJRS guidance, as this is strictly the remit of the Business, Energy and Industrial Strategy (BEIS) department. However, we had to wait until the 13 May for BEIS to produce guidance on both holiday entitlement and holiday pay during the pandemic.
As employment law is a devolved matter to Northern Ireland, the guidance published by BEIS only applies in Great Britain. For workers with contracts drawn up under the Employment Rights (Northern Ireland) Order, refer to this guidance.
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