If your employee had multiple employers over the last year- Help re gov passage

BennDoublen

Hello all,
I am looking for some clarity with regards to a particular section on the gov website my partners ex employer is interpreting (I feel incorrectly) to prevent offering her furlough.
The following section is in question:

"If an employee has had multiple employers over the past year, has only worked for one of them at any one time, and is being furloughed by their current employer, their former employer/s should not re-employ them, put them on furlough and claim for their wages through the scheme."

The context:

The previous employer made my partner redundant as a direct consequence of Covid-19 but prior to the announcement of the furlough scheme. They have since emailed all those affected by the redundancy offering to help and assist and provide furlough if and where possible. 

My partner, on immediately being made redundant, applied for one of the many temporary part time jobs that had been made available via Tesco and was fortunate to be offered this temporary work for 12 weeks. 

On receiving this email from her previous employer regarding helping and furlough, she was of course elated but they are concerned about abusing the furlough scheme due to their interpretation of the above extract i have referenced. I have searched numerous websites for clarification concerning this particular point and whilst I have found some useful information, I have found nothing that breaks the passage down.

My understanding is that all three elements of the first part of the paragraph must be met in order for a previous employer not to pay furlough:

1. She has had multiple employers in the last year - her previous job she was made redundant from prior to 19 March and her new temp job at Tesco

2. She has only worked for one employer at any one time - her previous employer and then on being made redundant, Tesco, her new employer

3. She is not being furloughed by her current employer Tesco

My question therefore is: Is she therefore, provided her previous employer have said they will help, which they have, be applicable for rehiring and being placed onto the furlough scheme?

 All and any help clarifying this particular section will be gratefully appreciated.
 
Thank you.

Jeremy535897

Tesco won't be furloughing her so she won't be furloughed twice for consecutive employments (which is what this is tackling). You are correct, but it is important for her to speak to Tesco if her contract of employment with them would require their approval.

Presumably her ex-employer is not linked to or associated with Tesco?

gettingtheresometime

Why would she even consider being furloughed ? Surely she's better off where she is? 

BennDoublen

Hi Jeremy,
Thank you for such a quick response. Indeed, her previous employer is neither linked nor associated in any shape, size or form with Tesco.

BennDoublen

Hi Gettingtheresometime,

Thank you for you're response. It is my understanding that she can take her previous employers offer of furlough and work for another company, in this case Tesco provided her previous employers contract allows - which it does. 

Whilst she is grateful to be working and earning some money, the income she is now receiving fulls considerably below what she was earning in her previous job role (less than half) and her current job with Tesco is temporary and could end prior to the 12 week temporary contract initially provided.

Please correct me if I have misunderstood my findings.
Thank you.

Jeremy535897

BennDoublen said:

Hi Gettingtheresometime,

Thank you for you're response. It is my understanding that she can take her previous employers offer of furlough and work for another company, in this case Tesco provided her previous employers contract allows - which it does. 

Whilst she is grateful to be working and earning some money, the income she is now receiving fulls considerably below what she was earning in her previous job role (less than half) and her current job with Tesco is temporary and could end prior to the 12 week temporary contract initially provided.

Please correct me if I have misunderstood my findings.
Thank you.

You are correct that she can work for Tesco as well as being rehired and furloughed by her previous employer, assuming she meets the eligibility criteria. It is Tesco's contract of employment that really matters. I doubt her ex-employer cares whether she works elsewhere or not, so long as she doesn't work for someone linked to or associated with them, but best to check with them as well.

gettingtheresometime

BennDoublen said:

Hi Gettingtheresometime,

Thank you for you're response. It is my understanding that she can take her previous employers offer of furlough and work for another company, in this case Tesco provided her previous employers contract allows - which it does. 

Whilst she is grateful to be working and earning some money, the income she is now receiving fulls considerably below what she was earning in her previous job role (less than half) and her current job with Tesco is temporary and could end prior to the 12 week temporary contract initially provided.

Please correct me if I have misunderstood my findings.
Thank you.

Apologies I read the OP as being she was considering leaving Tesco to take up the furlough payment. (see we women can apologise ) 
One thing to bear in mind (and again I might be talking rubbish) is what would her tax position be with effectively two streams of income?

Jeremy535897

Except in the very unlikely circumstance of paying tax and class 1 NIC, and losing universal credit at 63p in the pound, you should always be better off earning more, even though there may be tax and NIC to pay. Whether there will be a cash flow advantage or disadvantage will depend on how HMRC allocate the personal allowance between the two employers.