A note explaining the changes to the Coronavirus Job Retention Scheme (CJRS) from 1 July 2020, when a new system of flexible furlough was introduced, allowing furloughed employees to return to work on a part-time basis. The note also addresses the extension of the CJRS until 30 September 2021. For information on the original scheme which was introduced as a result of the 2019 novel coronavirus disease (COVID-19) pandemic, see Practice note, COVID-19: Coronavirus Job Retention Scheme (furlough).

For information on calculating furlough pay, see Practice note, COVID-19: calculating furlough pay from 1 July 2020 under the Coronavirus Job Retention Scheme.

For a furlough agreement which provides for flexible furlough see Standard document, COVID-19: flexible furlough agreement (furlough periods from 1 July 2020).