Employers need to start planning what their employees will look like when furlough evolves, writes Mark Kaye. This means that the last date an employer can fire an employee for the first time is June 10, 2020, so that the current 3-week notice period can be completed by June 30. Employers have until July 31 to assert their rights for the period up to June 30. The worker may accept an oral dismissal, provided that it is followed by a written confirmation of the agreement by the employer. The guidelines published by HM Revenue and Customs on the coronavirus Job Retentionon Scheme describe that “the employee does not need to respond in writing”. Q: Can we temporarily take employees out of vacation and release them if we are not employed? A: No. The program aims to keep staff in the labour market. Starting in August, employers pay NICs and pension contributions for hours the worker does not work. The employer is responsible for paying the worker his or her normal wage for the week and recovering HMRC under the scheme for hours/shifts not worked during the week (up to the ceiling). Such agreed changes should be made in writing and communicated to the worker by the employer. Employees who are laid off after February 28, 2020 or who no longer work for you may be rehired and put on leave. . .

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