Employers should write to employees seeking their agreement to temporarily vary the contract of employment.  Employees are agreeing not to work for the period of furlough; and agreeing to be paid 80% of their normal salary (unless their salary is being topped up to 100%).  The paperwork should be kept by the employer for 5 years.  

 Claims by employers under the scheme will not be rejected because they had not obtained written agreement from the employee to cease all work.  So, if an employer has written to the employee but the employee has not signed and returned the furlough agreement, they will still be able to claim.