Can employers use the furlough scheme for self-isolating staff?
With news of increasing numbers of staff being contacted by NHS Test and Trace or being “pinged” by the NHS COVID-19 app, can employers use the Coronavirus Job Retention Scheme (CJRS) for staff who have to self-isolate?

It’s clear from HMRC’s CJRS guidance that if an employee becomes sick while furloughed, they can remain on furlough, and they don’t have to be moved on to SSP. However, the guidance is less clear on whether a self-isolating employee who would otherwise be working can be placed on furlough during their self-isolation period, instead of being paid SSP. The guidance states that the CJRS is “not intended for short-term absences from work due to sickness”. It then goes on to say that “short-term illness or self-isolation should not be a consideration when deciding if you should furlough an employee. If, however, employers want to furlough employees for business reasons and they are currently off sick, they are eligible to do so, as with other employees”.
The specific wording in the latest Treasury Direction, which is the legal document that implements the CJRS, arguably means that employers can legally use the CJRS for employees whose employment activities have been adversely affected by the coronavirus, including those who can’t work because they’re having to self-isolate at home as a measure to limit further virus transmission.
Related Topics
-
Capital gains tax break for job-related accommodation
You’re in the process of selling a property that you bought as your home but because of your job have never lived in. You’ve been told that you’ll have to pay tax on any gain you make, but might a special relief get you off the hook?
-
Should you revoke your 20-year-old option?
Your business has let out a building to a tenant and it is now just over 20 years since you opted to tax the property with HMRC. Should you revoke it so that your tenant no longer needs to pay VAT?
-
Chip shop owner fined £40k for hiring illegal worker
A Surrey fish and chip shop owner has been left in shock after being fined £40,000 for allegedly employing someone who didn’t have the right to work in the UK, even though he conducted a right to work check. Where did this employer go wrong and what can you learn from it?