 After the Government’s announcement on the new flexible furlough starting on 1 July 2020 (where staff can be brought back to work on a part-time basis), they clarified those who would be exempt from the deadlines introduced for both flexible furlough and full furlough. Other than those returning from various forms of family leave, it has now also been confirmed that military reservists returning from service can be furloughed for the first time after the cut-off date of 10 June — providing that the organisation has previously furloughed at least one employee.
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 Furloughed workers planning to take paid parental or adoption leave will be entitled to pay based on their usual earnings rather than a furloughed pay rate.Furloughed workers planning to take paid parental or adoption leave will be entitled to pay based on their usual earnings rather than a furloughed pay rate.
 HMRC has produced a step-by-step guide for employers to help them understand the rules for furloughing employees.
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