Office workers in England should once again work from home if they can

The Prime Minster Boris Johnson has announced new measures that are to be put into place, including that office workers in England should once again ‘work from home if they can’.

After warnings by the government’s leading medical advisers that the rate of COVID infection was rising again, Prime Minister Boris Johnson has told the House of Commons that new restrictions must be put into place – and could be needed for up to six months.

‘We always knew that, while we might have driven the virus into retreat, the prospect of a second wave was real,’ he told MPs. ‘And I am sorry to say that – as in Spain and France and many other countries – we have reached a perilous turning point.’

Mr Johnson highlighted that, a month ago, on average around a thousand people across the UK were testing positive for coronavirus every day. The latest figure has almost quadrupled to 3,929. Furthermore, while the number of new cases is growing fastest amongst those aged between 20 and 29, the evidence shows that the virus is spreading to other more vulnerable age groups.

On the advice of the four Chief Medical Officers, the UK’s COVID alert level has been raised from 3 to 4, the second most serious stage, meaning that transmission is high or rising exponentially.

The main points made by the Prime Minister were:

  • The Government is not issuing a general instruction to stay at home.
  • It will ensure that schools, colleges and universities stay open and that hat businesses can stay open in a COVID-compliant way.
  • The Government is asking office workers who can work from home to do so.
  • In key public services – and in all professions where homeworking is not possible, such as construction or retail – people should continue to attend their workplaces.
  • From 24 September all pubs, bars and restaurants must operate table-service only, except for takeaways.
  • Together with all hospitality venues, they must close at 10pm (and that means closing, not calling for last orders).
  • The requirement to wear face coverings will be extended to include staff in retail, all users of taxis and private hire vehicles and staff and customers in indoor hospitality, except when seated at a table to eat or drink.
  • In retail, leisure, tourism and other sectors, the Government’s COVID-secure guidelines will become legal obligations with businesses fined and could be closed if they breach these rules.
  • From 28 September, a maximum of 15 people will be able to attend wedding ceremonies and receptions, although up to 30 can still attend a funeral as now.
  • The ‘rule of six’ will be extended to all adult indoor team sports.
  • Plans to reopen business conferences, exhibitions and large sporting events will not now go ahead from 1 October as previously suggested.

The news most organisations likely waited for was whether they still had discretion to ask staff to return to the office in England. It seems that the government have now reversed this guidance, now once again advising staff to work from home if they can. Whilst the Prime Minister stressed that this does not apply to jobs where staff cannot work from home, such as retail, it does mean that employers will now need to consider implementing a new or further period of homeworking for staff that fall into this category.

This may be frustrating news for some businesses, especially if they have taken costly steps to make the workplace COVID-secure. However, they should bear in mind that they will, presumably, have found ways to make this work during the initial lockdown months and should, hopefully, be better prepared this time.

The Prime Minister also stressed that the measures he has announced all apply in England but the Devolved Administrations are taking similar steps. It should be remembered that guidance on working from home did not change in Scotland and Wales – it remains to work from home if possible.

Penalties

A fine of up to £10,000 for those who fail to self-isolate has already been introduced and will now be applied to businesses breaking COVID rules. The penalty for failing to wear a mask or breaking the rule of six will now double to £200 for a first offence.

‘We will provide the police and local authorities with the extra funding they need,’ Mr Johnson said. ‘There will be a greater police presence on our streets and the option to draw on military support where required to free up the police.’

Local Lockdown Grant

It has been announced by the Government that a new grant has been approved for organisations in England who must close as a result of local lockdown measures.

The support comes as some organisations continue to suffer due to the rising cases of coronavirus in their geographical areas which leads to more stringent measures being implemented across the area. Depending on the severity of the coronavirus issue in the area, some organisations have been asked to close, namely those in the hospitality and leisure industries.

Most recently, the citizens of Bolton – a Great Manchester town – were placed under local lockdown rules on 9 September, including some organisational restrictions as follows:

  • all hospitality venues (restaurants, cafes, bars, and pubs) are restricted to providing a takeaway-only service
  • late night restriction of operating hours meaning all venues, including takeaways, will be required to close between 10pm to 5am

This new grant will not yet apply to Bolton or most other cities and towns across England. This is because a trial scheme is ongoing in Blackburn with Darwen, Pendle, and Oldham only. If it is rolled out across the country, the new funding will consist of a grant of up to £1,500 paid every three weeks for as long as the restrictions apply.

Larger organisations will be given £1,500 every three weeks that they are forced to close, whilst smaller organisations will be given £1,000 every three weeks. ‘Every three weeks’ means that an initial payment will account for an initial three-week lockdown period, whilst further payments will be made on each new three-week lockdown period necessary. The amounts received by both big and small organisations will be taxable as income tax.

The only eligibility criteria for the grant is for organisations to have been asked to close due to local restrictions being implemented in their local area, except the organisations who have not been able to reopen since before the national lockdown measure was introduced – such as nightclubs. For those who are eligible, the Government has placed the responsibility for distributing the grant to Local Authorities who may be able to set further eligibility criteria of their own.

Organisations who are eligible for this payment will not be prevented from receiving further support from other government initiatives such as the Coronavirus Job Retention Scheme and more.

‘Kickstart’ scheme open for applicants

This new scheme to help young people into work and to spur Britain’s economic revival, Kickstart has been launched by the Treasury.

Employers can use the Kickstart Scheme to create new 6-month job placements for young people who are currently on Universal Credit and at risk of long-term unemployment. The job placements should support the participants to develop the skills and experience they need to find work after completing the scheme.

Funding is available for 100% of the relevant National Minimum Wage for 25 hours a week, plus associated employer National Insurance contributions and employer minimum automatic enrolment contributions. There is also £1,500 per job placement available for setup costs, support and training.

Funding is available following a successful application process. Applications must be for a minimum of 30 job placements. If you are unable to offer this many job placements, you can partner with other organisations to reach the minimum number. To help smaller businesses, organisations offering fewer than 30 placements will be asked to make a bid through an intermediary, such as a local authority or Chamber of Commerce, who will then bid for 30 or more placements as a combined bid from several businesses. This will make the process easier and less labour intensive to apply for these smaller companies who only want to hire one or two Kickstarters.

If you are a representative applying on behalf of a group of employers, you can get £300 of funding to support with the associated administrative costs of bringing together these employers.

Kickstart is not an apprenticeship, but participants may move on to an apprenticeship at any time during, or after their job placement.

The Kickstart Scheme is available in England, Scotland and Wales.

Mr Sunak said: ‘This isn’t just about kickstarting our country’s economy – it is an opportunity to kickstart the careers of thousands of young people who could otherwise be left behind as a result of the pandemic.’ He explained that the aim is to give these young people the opportunity to build their skills in the workplace and to gain experience to improve their chances of finding long-term work. Businesses of all sizes looking to create quality jobs for young people can apply and there is no cap on the number of places. Household names including Tesco have already pledged to offer Kickstart jobs.

The scheme, which will be delivered by the Department for Work and Pensions (DWP) will initially be open until December 2021, with the option of being extended.

 

Avoiding furlough fraud: important details for organisations

The furlough scheme was put in place to support employers who were not able to operate as normal due to the pandemic. However, some organisations may have overclaimed, potentially unintentionally, and could face sanctions if this is not reported and rectified.

The government is committed to investigating situations where organsaitons have been overpaid grants provided as part of the Job Retention Scheme. Given the cost of the scheme, which continues to increase, it likely comes as no surprise that all organisations, large and small, potentially face high levels of scrutiny regarding their use of it.

The Government has explained that the following actions constitute an overclaimed furlough grant, and thus could lead to furlough fraud:

  • claiming any amount the organisation was not entitled to receive; or
  • claiming any amount the organisation was no longer entitled to receive, such as because the employee they are claiming for is no longer employed by them.

Employers will not be charged a penalty if they did not know of the overpayment at the time it was received, or at the time that their circumstances changed, and if it is repaid within the relevant time periods. Companies will have until 12 months from when their accounting period ends to rectify errors, and sole traders or partners will have until 31 January 2022.

On 1 July, HMRC updated its guidance on the furlough scheme to enable organisations who have overclaimed through the scheme to either correct this error in their next claim or make a payment directly to HMRC if they will not be making any future claims. Organisations will, however, first need to contact HMRC to receive a payment reference number before paying via bank transfer, online or telephone banking

Whilst errors can be rectified, failure to report this can incur such penalties as follows:

  • income tax charge – full overclaimed amounts may be recovered if HMRC make a tax assessment for the amount overclaimed, of which payment of the assessed amount will be due 30 days after the assessment (otherwise interest will be charged on the tax from day 31)
  • personal liability for company officers to pay the tax charged on overclaimed grants in the case of insolvency
  • a 100 per cent penalty for failing to notify HMRC, within the below notification period, that the organisation is chargeable for income tax on an overclaimed furlough grant.

Additionally, it has been confirmed that partners will be jointly and severally liable for any overclaimed grants repayable.

If organisations repay monies overclaimed, this will prevent any potential tax liability relating to the overpayment of the grant. Notification of any overclaimed furlough grant payments need to be made within any of the following notification periods: 90 days after receiving the overclaimed payment, 90 days after the day circumstances changed, or 20 October 2020.

Job Retention Scheme bonus – All you need to know!

The Chancellor of the Exchequer, Rishi Sunak, released his ‘Plan for Jobs’ on 8 July 2020 to set out how the government will support economic recovery in the UK. One of the elements included was a new Job Retention Bonus (JRB) to provide additional support to employers who keep on their furloughed employees in meaningful employment, after the government’s Coronavirus Job Retention Scheme ends on 31 October 2020. These FAQs are written based on the guidance published by the Government on 31 July 2020. More information is set to be released in September 2020.

Which employers can claim it?

All employers who furloughed staff are eligible for the JRB including recruitment agencies and umbrella companies.

Employers should ensure that they have:

  • complied with their obligations to pay and file PAYE accurately and on time under the Real Time Information (RTI) reporting system for all employees
  • maintained enrolment for PAYE online
  • a UK bank account

Failure to maintain accurate payroll data may jeopardise a claim so it is important that you keep your payroll up to date and address all requests from HMRC to provide missing employee data in respect of historic Job Retention Scheme claims.

Is there a limit on the amount of employees I can claim for?

No, there does not appear to be at this stage.

Is there a limit on the size of employer who can claim the bonus?

No, there does not appear to be at this stage.

Which employees can I claim the bonus for?

Employees must be eligible for the Job Retention Scheme and you must have claimed a grant from the Scheme for them. Government guidance says that this includes office holders, company directors and agency workers, including those employed by umbrella companies.

The JRB can be claimed for employees who:

  • were furloughed and had a Job Retention Scheme claim submitted for them that meets all relevant eligibility criteria for the scheme
  • have been continuously employed by you from the time of your most recent claim for that employee until at least 31 January 2021
  • have been paid an average of at least £520 a month between 1 November 2020 and 31 January 2021 (a total of at least £1,560 across the 3 months). The employee does not have to be paid £520 in each month, but must have received some earnings in each of the three calendar months that have been paid and reported to HMRC via Real Time Information
  • have up-to-date RTI records for the period to the end of January 2021
  • are not serving a contractual or statutory notice period, that started before 1 February 2021, for the employer making a claim.

Can I claim the bonus for those categories of people who were excluded from the 10 June ‘first time furlough’ cut off date?

Yes. The Job Retention Scheme included a cut-off date on 10 June 2020 after which no employee could be furloughed for the first time. Those on maternity, paternity, adoption, shared parental or parental bereavement leave which started before and ended after 10 June were exempt from the cut off, as were those employees who were on a period of mobilisation with the Reserve Forces which started before and ended after 10 June. Employers can claim the JRB in relation to these employees whose furlough started after 10 June 2020 provided they meet all other criteria.

Are the rules any different for fixed term employees?

You can claim the JRB for employees on fixed term contracts that are extended or renewed provided that continuity of employment is not broken and all other criteria are met.

I transferred some employees to my business under TUPE recently, can I claim the bonus for these employees?

You will be able to claim the JRB for employees who were transferred to you under TUPE law provided that you, as the new employer, furloughed the employee and successfully made a claim to the Job Retention Scheme for them.

This also applies to employees of a previous business who transferred to the new employer where the PAYE business succession rules applied to the change of ownership.

In both cases, the employees must have transferred on a date which falls by the end of the Job Retention Scheme i.e. by 31 October 2020. You cannot claim the JRB for any employee who transferred after 31 October 2020.

What earnings count towards the £520 per month minimum limit?

This is restricted to earnings recorded through HMRC Real Time Information (RTI) records. More detailed guidance on this will be published in September 2020.

How much is the bonus?

It is a one-off payment of £1000 for every furloughed employee who meets the criteria set out above. If you have furloughed many staff who meet the criteria, the bonus could total several thousands of pounds.

Is the bonus taxable?

Yes. If you receive the JRB, you must include the whole amount as income when calculating your taxable profits for Corporation Tax or Self-Assessment.

When can I claim the bonus?

From February 2021. You will be able to claim it through gov.uk. More information on this will be published in September 2020.

What should I do to prepare for claiming the bonus?

You should make sure your employee records are up-to-date, and are accurately reporting your employee’s details and wages on the Full Payment Submission (FPS) through the Real Time Information (RTI) reporting system. You should also make sure all of your claims to the Job Retention Scheme have been accurately submitted and that you have notified HMRC of any necessary amendments to your claims.

Is there anything which may prevent the bonus being paid to me?

HMRC will withhold payment of the JRB where it believes there is a risk that Job Retention Scheme claims may have been fraudulently claimed or inflated, until they have completed an enquiry.

Where a claim to the Job Retention Scheme was incorrectly made, the JRB will not be paid.

 

Businesses should pass three tests before bringing their people back to work

The Government has indicated that organisations with employees who are unable to work from home, such as construction and manufacturing workers, should start planning for their return. Full government guidance on working safely is expected later this week but, in anticipation, the CIPD is urging businesses to ensure they can meet three key tests before bringing their people back to the workplace:

1. Is it essential?

If people can continue to work from home they must continue to do that for the foreseeable future. If they cannot work from home, is their work deemed essential or could the business continue to use the Government’s Job Retention Scheme for longer, giving them the time needed to put safety measures and clear employee guidance and consultation in place?

2. Is it safe?

Employers have a duty of care to identify and manage risks to ensure that the workplace is sufficiently safe to return to. This will involve social distancing measures, potentially reconfiguring workspaces and common areas, possible changes to working hours to reduce risk of exposure, and increased workplace cleaning and sanitation measures. Employers should take their time with gradual returns to work to test these measures in practice and ensure they can work with larger numbers before encouraging more of their workforce back.

3. Is it mutually agreed?

CIPD research found that four in ten people are anxious about returning to work and there are concerns people could be forced back. It’s vital that there is a clear dialogue between employers and their people so concerns, such as commuting by public transport, can be raised and individuals needs and worries taken into account. To manage some of these issues, there will need to be flexibility on both sides to accommodate different working times or schedules.

CIPD Chief Executive Peter Cheese warns that even when these three conditions are met, the return to work must be gradual: 

“The return to work is a massive undertaking for employers and is likely to prove much harder than the original lockdown as there are so many variables. As the ongoing health threat continues no employer should be rushing to get their people back to work until they can meet three conditions: is it essential, is it safe and is it mutually agreed with the workforce. Even with those measures in place the return to work must still be gradual so that social distancing can be maintained.

“It is important that organisations can learn what works practically to be able to provide guidance and reassurance before increasing numbers of their people in the workplaces. A gradual return may also mean flexibility in work schedules or hours of work, which is why it is important the Government considers more flexible furlough arrangements. Working from home should continue to be the norm for those who can, for the foreseeable future.

“Business owners must balance their desire for getting their business up and running again with the safeguarding of their people’s health and well-being. Government guidance and health and safety will only go so far; businesses must think about what is needed for their own organisation and the specific needs of their people. We have a long road ahead to get Britain back to work, but by engaging with staff and taking the time to think through workplace protections, businesses will be in a much better position to bring people back at the right time and in the right way.’

Flexible Furlough

On 12 June, the Government released further guidance on how the flexible furlough scheme will operate from 1 July 2020. This scheme is an adaptation to the original Job Retention Scheme, and has been designed as a way to assist employers bring furloughed employees back into work on a  part time basis while still being able to claim financial assistance from the Job Retention Scheme.

What is a flexible furlough?

From 1 July 2020, employers can bring furloughed employees back to work for any amount of time and any work pattern.

You will still be able to claim the furlough grant for the hours your flexibly furloughed employees do not work, compared to the hours they would normally have worked in that period.

How do I put employees on flexible furlough?

From 1 July 2020, only employees that you have successfully claimed a previous grant for will be eligible for more grants under the scheme.

This means they must have previously been furloughed for at least 3 consecutive weeks taking place any time between 1 March and 30 June 2020. For the minimum 3 consecutive week period to be completed by 30 June, the last day an employee could have started furlough for the first time was 10 June.

You should have a discussion with employees who you wish to place on the flexible furlough scheme because you will need to agree the arrangements of their part time work. The agreement should be confirmed in writing and you must keep a written record of the agreement for five years.

You do not need to place all your employees on furlough. In addition, you can continue to fully furlough employees if you wish.

How long can flexible furlough last?

Flexible furlough agreements can last any amount of time. This means that they do not need to last for a minimum of 3 weeks. However, the period that you claim for must be for a minimum period of 7 calendar days. Any flexible furlough period of less than this cannot be claimed for via the scheme.

Employees can enter into a flexible furlough agreement more than once.

What do I pay an employee on flexible furlough?

You will pay the employee for the hours they work, along with national insurance contributions and pension contributions for those hours.

The scheme will allow you to recover the remainder of wages to a maximum cap. Wage caps are proportional to the hours an employee is furloughed. For example, an employee is entitled to 60% of the £2,500 cap if they are placed on furlough for 60% of their usual hours.

The amount that the scheme will cover will begin to decrease from September 2020, and you will be responsible for all of the national insurance and pension contributions from August 2020, regardless of the employee being on flexible furlough.

Claims under the new scheme will be open from 1 July 2020.

When claiming for employees who are flexibly furloughed you should not claim until you are sure of the exact number of hours they will have worked during the claim period. This means that you should claim when you have certainty about the number of hours your employees are working during the claim period. If you claim in advance and your employee works for more hours than you have told HMRC about, then you will have to pay some of the grant back to HMRC.

What records do I need to keep?

You’ll need to keep records of how many hours your employees work and the number of hours they are furloughed during flexible furlough. For example, you will need to record that an employee who normally works for 37 hours a week is actually working for 15 hours and is furloughed for 22 hours.

Can my employees work for me during ‘down time’ in flexible furlough?

During flexible furlough, employees are not allowed to do any work for you or any linked or associated organisation during the periods that you record them as being on furlough.

Employees on flexible furlough can do training during the hours that they are recorded as being on furlough, but must be paid at least national minimum wage for those hours.

How do I calculate normal working hours?

If your employee is flexibly furloughed, you’ll need to work out your employee’s usual hours and record the actual hours they work as well as their furloughed hours for each claim period.

There are two different calculations you can use to work out your employee’s usual hours, depending on whether they work fixed or variable hours.

You should work out work out usual hours for employees who work variable hours, if either:

  • your employee is not contracted to a fixed number of hours
  • your employee’s pay depends on the number of hours they work

Where the employee’s working hours are fixed, or their pay does not vary with the amount of hours worked, the reference period for calculating their hours is the hours your employee was contracted for at the end of the last pay period ending on or before 19 March 2020.

Where an employee works variable hours, you will use the higher of:

  • the average number of hours worked in the tax year 2019 to 2020
  • the corresponding calendar period in the tax year 2019 to 2020.

Social distancing relaxed

Our long national lockdown is beginning to come to an end, Prime Minister Boris Johnson announced that the Government had decided that the social distancing rules in England could be relaxed from 4th July.

He referred to a new “one metre plus” rule that would mean people maintaining a distance of one metre (where two metres was not possible) while combining this with other measures including face coverings, regular hand washing and not sitting face-to-face.

Mr Johnson’s statement that this meant that pubs, restaurants, hotels and hairdressers could reopen from the above date.

Director General Adam Marshall warned: “While the relaxation of the two-metre rule will help more firms increase capacity, we are still a long way from business as usual. Broader efforts to boost business and consumer confidence will still be needed to help firms trade their way out of this crisis.”

For the Institute of Directors (IoD), Director of Policy Edwin Morgan was equally careful.

He said: “This change isn’t a panacea, and doesn’t mean safety can take a backseat. If anything, the onus is now even more on directors to ensure rigorous mitigating measures are in place. In some cases, this won’t be easy or cheap. With many firms already strapped for cash, the Treasury should consider supporting companies to make the necessary adjustments, particularly as some haven’t been able to access schemes so far.”

The Prime Minister had made clear that the proposed re-openings would come with a number of restrictions including venues being asked to collect contact details of customers for the NHS Test and Trace system and pubs and restaurants only being allowed to offer table service.

In other changes, up to 30 people will be allowed to attend a wedding and places of worship will be allowed to hold services. While cinemas, theatres, art galleries and museums can reopen, there will be no live performances.

Changes to the Job Retention Scheme

The Chancellor of the Exchequer, announced the following changes to the Job Retention Scheme.

The Coronavirus Job Retention Scheme was originally scheduled to finish at the end of June – this has now been extended until the end of October. There are key dates that are important for employers to understand.

10th June – This is the final date by which an employer can furlough an employee for the first time. (The full furlough scheme is due to close on 30th June, however there must be a full 3 week furlough period completed prior to this date to qualify. Records must be kept for dates of furloughing employees as evidence this was prior to the 10th June.

30th June – Until this date employers can continue to claim 80% of furloughed employees current salary, up to £2500, but the employee must not carry out any work for their employer. Employers are not required to contribute anything towards furloughed employees’ salaries for June.

1st July –  From 1st July the furlough scheme becomes more flexible – applying only for those previously furloughed – these employees can now return to work part time, but employers can still claim the grant for any normal hours not worked. The amount of working time and any shift patterns should be agreed with the employee.

1st August –  Employers will have to pay employee’s National Insurance Contributions (NICs) and pension contributions and can no longer claim a grant for these. This applies to both the hours worked and the hours not worked. Until 31st August the Government will pay 80% of furloughed employees wages up to the cap of £2,500 for hours not worked. Employers must pay their employees for the hours they work.

In September, the government will pay 70% of wages up to a cap of £2,187.50 for the hours the employee does not work. Employers will also pay employer NICs and pension contributions and 10% of wages to make up 80% total up to a cap of £2,500.

1st-31st October –  The Government will pay 60% of wages up to a cap of £1,875 for the hours the employee does not work. Employers will also pay employer NICs and pension contributions and 20% of wages to make up 80% total up to a cap of £2,500.

 

How to treat furloughed workers returning to the workplace

With little precedent to follow, treating furloughed workers in a similar way to returning mothers may be the answer. There is a natural anxiety among employees returning to work after a lengthy period away. Pre-lockdown this was most commonly seen in women returning from maternity leave or those coming back to work after long-term sickness, yet now it will apply to great swathes of the workforce and employers will need to manage their return carefully.

Take inspiration from current policies

Most businesses have policies in place for those returning to work after maternity, paternity or sick leave, so this is a good place to start. Keeping in touch days and phased returns are common features of such policies and could be useful for handling furloughed workers. Even if you’re not planning to reintroduce some staff to the workplace for a few months, review your existing policies now and create a clear return to work plan for furloughed workers in advance.

Out of sight should not mean out of mind

When someone is on maternity leave, keeping in touch (KIT) days are a great way of making sure someone is up to date and engaged in what is happening in a business. The furlough scheme doesn’t allow for someone to carry out work as KIT days do, but the principles are the same. You should keep in touch with employees about their return to work and the developments in the business, whether that be via email to a non-work account or telephone/ video conference calls. Invite them to join social events – online catch ups, quizzes and the like. It will make their transition back into the workplace easier.

Recognise that not everything will be as it was

A lot has changed in a relatively short space of time. Businesses are kidding themselves if they think that everything will just go back to how it was. That is unlikely to happen this year, if at all. Employers are going to need to adopt unprecedented levels of flexibility to cater for factors such as reduced transport and the likelihood that large parts of their workforce will still be balancing home schooling and/or other caring responsibilities. They may also have a significant number of employees who are classed as vulnerable, or who live with someone in this category, and so who will be particularly anxious about the return to work. Phased returns will not only ease employees back into work, but for many they will be a necessity.

Listen to individual concerns and act accordingly

Some employees will be happy to return to work, but others will need more reassurance. Of critical importance will be showing that you have made the workplace as safe as it can be. This may mean introducing a range of measures such as different entrances and exits to reduce social contact, considering the use of face masks and whether they should be compulsory for all, and creating clear signs and markings to ensure colleagues keep their distance. The most up to date guidance is available on the HSE website, but make no mistake, the onus is on the employer to make the workplace safe.

There is so much for businesses to think about right now. Understandably, many will be totally consumed by cashflow. However, with heightened anxiety across all of society, businesses will need to think ahead and show their employees that they have prioritised their health and wellbeing, and are prepared to be flexible in their approach. Those that do so are more likely to be rewarded with a supportive and engaged workforce.