Our friends at 360HR continue their fantastic work. Their latest detailed guidance is here Furlough Leave – Gov Guidance
All caveated by the fact that this is the best interpretation of the information released so far.
You pay 80% of normal salary through the payroll system subject to the £2,500 cap
You can claim back ‘ers NI and minimum auto-enrolment pension on that 80%
Minimum blocks of 3 weeks Furlough leave
The note from 360HR provides more detail.