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
-
Tax relief for lending to your company
You can usually claim tax relief for money you borrow personally to lend to your company. It sounds straightforward but there are in fact a number of restrictions to trip you up. How do you secure the tax relief?
-
Who can't yet sign up for MTD IT?
Making Tax Digital for Income Tax (MTD IT) becomes mandatory from April 2026 for sole traders and landlords with qualifying income over £50,000. However, HMRC’s current guidance makes clear that not everyone can sign up yet. If you are preparing early, are you actually eligible?
-
Pay self-assessment tax

This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.