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Letter putting a worker or employee on furlough leave

Use this letter to get the agreement of someone on PAYE to put them on furlough leave, so you can then claim for them under the Coronavirus Job Retention Scheme.

The scheme was due to end on 31 October. However, it has now been extended until 31 March 2021. Under this extension, neither you nor the person you want to put on furlough leave need to have used the scheme before to be eligible.

You may not need this letter to extend the furlough period for someone who's already furloughed (if you've used it before, it allows for furlough periods to be extended). However, you should use it if:
  • you want to furlough someone after they've already returned to work following an earlier furlough period;
  • you want to have the opportunity to 'flexibly furlough' someone; or
  • you want to furlough someone for the first time.

Use it for employees (including directors with a service agreement), workers under a contract of service (so long as you're not their customer/client), agency workers (including those employed by an umbrella company), apprentices, company office holders (such as directors without a service agreement) and salaried members of Limited Liability Partnerships.

If you intend to use this scheme for 20 or more employees, you may need a collective consultation process to get their agreement.
Compatible region(s): England & Wales Scotland Northern Ireland

Letter putting a worker or employee on furlough leave

Use this letter to get the agreement of someone on PAYE to put them on furlough leave, so you can then claim for them under the Coronavirus Job Retention Scheme.

The scheme was due to end on 31 October. However, it has now been extended until 31 March 2021. Under this extension, neither you nor the person you want to put on furlough leave need to have used the scheme before to be eligible.

You may not need this letter to extend the furlough period for someone who's already furloughed (if you've used it before, it allows for furlough periods to be extended). However, you should use it if:
  • you want to furlough someone after they've already returned to work following an earlier furlough period;
  • you want to have the opportunity to 'flexibly furlough' someone; or
  • you want to furlough someone for the first time.

Use it for employees (including directors with a service agreement), workers under a contract of service (so long as you're not their customer/client), agency workers (including those employed by an umbrella company), apprentices, company office holders (such as directors without a service agreement) and salaried members of Limited Liability Partnerships.

If you intend to use this scheme for 20 or more employees, you may need a collective consultation process to get their agreement.

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Letter putting a worker or employee on furlough leave (Guidance Notes)