HMRC is set to reimburse 80% of furoughed workers wage costs up to £2500. This implies, to me, that the employer will be required to contribute 20%. Although our sales have dropped off a cliff this week, we do not want to send everyone home and have a plan for a skeleton staff to work short weeks to keep things going (eg making sure our invoices are paid and paying suppliers) and getting oursleves ready for when things start to get back to normal. Looking on the Internet a 'furloughed worker' is not able to do any work at all - even answering a call or sending an email breaches their status. On one hand I assume that HMRC wil rigidly apply this definition, on the other hand it wouldnt seem unreasonable for an employer to expect a pro-rata (eg 20%) amount of efffort from a 'furoughed worker'. In our case, there will be very little revenue earning work to be done but some customers may still want our support and my team want something to do. I understand that this legislation has been rushed through and applaud the government for taking this step. I just want to make sure that my understanding of the rules is correct so that I can make the correct decision for my business and its employees.