The scheme allows employers to keep staff on the payroll if they are unable to operate or have no work to do because of Covid-19.
Employees need to be on ‘furlough’ (i.e a temporary paid leave of absence) for a minimum of three weeks, but can be moved on and off the scheme during the time it is open.
The early years sector has welcomed the clarification from HMRC that employees, including childcare staff, can be placed on furlough more than once.
The move will give early years settings more flexibility in rotating staff during the pandemic.
The Early Years Alliance had called for flexibility to be applied for childcare settings staying partially open who may need to 'unfurlough' and 'refurlough' staff to cover instances such as sickness and self-isolation. The organisation had said that the inability to 'unfurlough' and 'refurlough' staff to provide cover made it unclear if this system would be flexible enough to really benefit nurseries, pre-schools, and childminders who employ assistants, that are staying open for key workers and vulnerable children.
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