The answer is yes.
If an employee is on holiday or has a scheduled Bank Holiday while on furlough, they are entitled to still receive this holiday. Employers must ensure that any employee on holiday or a Bank Holiday is paid their full salary for that period of holiday.
Therefore, employers must schedule to pay employees’ full wages on the following dates although this does not impact their furlough status:
- 10th April 2020
- 13th April 2020
- 8th May 2020
- 25th May 2020
When looking to make payroll payments for Bank Holidays for those staff furloughed, the following approach should be taken:
- 80% up to a maximum of £2,500 of the employees pay to be paid through the Coronavirus Job Retention Scheme along with NIC and Pension payments
- 20% or the balancing figure, if normal pay is over £2,500, of the employees pay is to be paid by the employer along with NIC and Pension payments
Further information on the Coronavirus Job Retention Scheme is included in our updated CJRS and furlough FAQ sheet:
https://www.streetsweb.co.uk/advice/2020/apr/3/coronavirus-job-retention-scheme-furlough-2/