Furlough – GCVS Supports and Resources

GCVS is providing supports to voluntary sector organisations as they furlough staff through the Job Retention Scheme. Information is also available from SCVO.

GCVS HR Service – organisations subscribe via an annual payment to access HR support from Natasha Gordon, GCVS Employers’ Advice Service Manager.  Details of services and how to join are here.  Natasha is happy to support you with your HR needs including furlough.  Contact her by emailing natasha.gordon@gcvs.org.uk

GCVS Payroll Service – The GCVS Payroll Team manage the technical aspects of implementing furlough with its payroll clients. Details of the Payroll Service are here.

If you are a payroll client and are using this furlough support, it will be shown as follows:
When somebody is furloughed, furloughed pay goes through on the wages slip as ‘Furloughed Pay Amount’. If the employer is making furloughed employees’ salary up to 100% then we put 80% of it as ‘Furloughed Pay Amount’ and the additional 20% under ‘Gross Pay’.

GCVS HR Support for IGF Funded Organisations – If your organisation receives funding from Glasgow City Council Integrated Grant Fund (IGF), it may be possible to access free HR support.  Contact Natasha (natasha.gordon@gcvs.org.uk) or your IGF Monitoring Officer to discuss.

GCVS Post Lockdown Pack – We have developed sector specific documents to support staff returning to work whilst protecting their health, safety and wellbeing. The pack includes 10 posters to remind everyone of support available and their own responsibilities, it also includes a variety of style template documents.  Find out more here: GCVS Post-Lockdown Pack (PDF) or contact Natasha Gordon, GCVS Employers’ Advice Service Manager natasha.gordon@gcvs.org.uk

GCVS Furlough Training Courses – details of GCVS training courses and events including any furlough related can be found via our Eventbrite page.

SCVO Furlough  – SCVO has links to the HMRC and Scottish Government webpages here.


GCVS Guidance on Planning Furlough (Part-time Staff or Different Funding Sources)

Planning for furlough requires consideration of a number of factors and in particular where there are part-time staff or different funding sources requires careful planning.  As at 18 May 2020, two options are available to organisations in this position:

Option 1  – Reprofile Posts Option 2 – Temporary Furlough
Speak to your grant funder and mange changes so that grant monies are used to entirely fund designated key posts.  Other posts would not then be grant funded and would be eligible for the UK Gov Job Retention Scheme (JRS) Furlough employee(s) temporarily and use the Job Retention Scheme (JRS).  For example if a post is funded 50% by grant then you could furlough them for half the time of the funding period, eg say your grant is until end September 2020.


Please remember that you cannot currently (as at 18 May 2020) use the JRS to reduce an employee’s hours and still have them work part of their normal week.


  • Part-time employees can be furloughed, but an employer cannot use the furlough scheme to reduce the hours of an employee.  It is a binary choice – has the employee been sent home to do no work, or have they not.  This position MIGHT change in the future but this has not been confirmed yet.
  • HMRC, who administer the JRS, would expect funded organisations to use existing funding to cover salaries before making a claim.  However, the HMRC do not expect organisation to use funding to the point of becoming bankrupt.  With that in mind, organisations who have employees that are only part-funded by grant funding may want to consider the entire funding period and what additional income they will need.  That may mean furloughing staff now so as to have money later if the furlough scheme is not available
  • Avoid duplicate funding – no organisation should be claiming duplicate income of the JRS and grant funding for the same employee’s salary
  • Care needs to be taken not to over claim.
  • The JRS will be available until the end of October 2020.  It may be less generous and more flexible after the end of July 2020.


All organisations using the Job Retention Scheme should remember:

  • Staff must be furloughed for a minimum of three weeks at a time, but they can return to work and be re-furloughed as many times as you like – as long as each furlough period is at least three weeks. There is no minimum time requirement between furlough periods
  • The JRS currently provides for 80% of salary costs, the other 20% does not need to be paid by the employer but would be good practice to do so.  Again, funder approval may be required for this if you intend to use grant funds, noting that government funding cannot be used beyond 80%.  Organisations using reserves for this should consider the future demand on their reserves
  • Consider what posts do and do not remain active – if there is no work for staff to do because they cannot homework and the workplace is either not open or not an option due social distancing restrictions furlough could apply
  • Consider staff circumstances such as caring responsibilities, ability to work in their home environment etc when making furlough plans
  • In principle the option to furlough is available whether or not an organisation chooses to apply to the JRS.  The organisation can pay the salary costs themselves from their own reserves or other funding
  • Keep accurate records of furlough arrangements for reporting back to funders and in case of future HMRC audit
  • Organisations will also need to be mindful and continue to plan for the end of any funding, eg notice and potential redundancy timescales.

If you have any further queries please contact Natasha Gordon, GCVS Employers’ Advice Service Manager, natasha.gordon@gcvs.org.uk

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