Research and analysis

Coronavirus Job Retention Scheme: qualitative research with employees

Published 17 July 2023

Prepared by Ipsos for HMRC

Joanna Crossfield, Jack Watson, Rachael O’Donovan (Ipsos)

Research report number: 713

July 2023

The views in this report are the author’s own and do not necessarily reflect those of HM Revenue and Customs.

1. Glossary

Glossary

Term	Definition
The Coronavirus Job Retention Scheme (CJRS)	The Coronavirus Job Retention Scheme (CJRS) ran from April 2020 to September 2021. The scheme initially offered firms the opportunity to apply for a grant equivalent to up to 80% of employee wages for all employees who were placed on furlough as a result of COVID-19. Employers could backdate their first claim to 1 March 2020.
Employee type	This term is used to refer to the six types of employees who were placed on furlough identified through analysis.
Furlough	Furlough is a temporary leave of absence from work. Employers who put employees on furlough as a result of COVID-19 were able to claim for a proportion of their wages through the CJRS.
Flexible furlough	From July 2020 the Government introduced ‘CJRS flexible furlough’. This gave employers the flexibility to bring employees who were on furlough back to work part-time. Employers had the flexibility to bring employees back to work for any amount of time and any shift pattern and claim a CJRS grant for hours not worked.
National Insurance contributions (NIC)	National Insurance contributions enable people to qualify for certain benefits and the State Pension.
Pension contributions	Every employer in the UK must put certain staff into a workplace pension scheme and contribute towards it. The current statutory minimum requirement is 8% of earnings, of which employers must contribute 3%.

2. Executive summary

2.1 Background

The Coronavirus Job Retention Scheme (CJRS) operated between April 2020 and September 2021. It offered financial support to employers who placed employees on furlough due to restrictions on business operations during the COVID-19 pandemic. Placing employees on furlough is a process of asking employees not to work whilst keeping them on the payroll. Through the CJRS, employers could claim a grant for a proportion of the income of employees they placed on furlough.

HM Revenue and Customs (HMRC) commissioned Ipsos UK to undertake qualitative research to evaluate the delivery and impact of the CJRS amongst employees. This research investigated the experiences of:

• employees whose employers placed them on furlough and claimed for a proportion of their wages

• employees who continued to work whilst others in their organisation were placed on furlough

Eighty interviews were conducted in total, 57 with those who were placed on furlough and 23 with those continued working. Participants were recruited to specific quotas to ensure a breadth of experiences were captured: those placed on furlough and their wages claimed for through the CJRS who returned to work and were not placed on furlough again (18 interviews); placed on furlough multiple times (16); took up secondary employment while on furlough (11 interviews); made redundant by their employer (12), as well as employees who continued working whilst colleagues in their organisation were placed on furlough who they worked closely with (15 interviews) or who they did not work closely with (8 interviews).

The CJRS took place in the context of the COVID-19 pandemic and as such, participants’ experiences of the CJRS were interlinked with their experiences of the pandemic in general (such as their experience of lockdowns and other health measures). At times participants found it difficult to distinguish their experiences of being placed on furlough through the CJRS and more general experiences of the pandemic, reflected in the experiences related in this report.

2.2 Key findings

The CJRS was perceived positively by employees placed on furlough as well as those who kept working. They understood that it enabled their employer to keep paying their wages whilst operations were affected by the pandemic. Even those who personally struggled during their time on furlough or their time working whilst colleagues were on furlough were able to distinguish these experiences from the benefits of the scheme to employees, businesses, and the UK economy as a whole. They also recognised that without the CJRS they would have been at a higher risk of redundancy.

The analysis identified six employee types, drawn from how the CJRS affected them and their attitudes towards work: those Not Reliant on Work, Students, Financially Secure Mid-life Workers who enjoyed their time on furlough, Financially Pressured Mid-life Workers who did not enjoy their time on furlough, those Reliant on Work, and Older Workers who would have stayed in employment longer without the pandemic.

Financial impacts of the CJRS on employees depended on what proportion of their total income the individual received as CJRS payments and, for those who had a reduced income, the extent to which this placed financial pressure on them. Those with pre-existing financial pressures or who could not manage financially on 80% of their usual wages (or up to £2,500 per month if their wage was higher than this) experienced financial pressures. Those who experienced less financial pressure had better long-term impacts on financial security and mental health than those with higher financial pressure. This is because those who were not pressured in this way did not experience stress about finances, meeting their outgoings and their life circumstances. They also reported that a reduced income was more manageable because they had less outgoing expenditure on things such as transport and leisure due to the pandemic-related lockdowns.

People who had a more positive experience of their time on furlough reported more positive long-term outcomes to do with their health and well-being, particularly mental health. Conversely, those who had negative experiences of their time on furlough reported longer-term impacts on their health and wellbeing, this included being in debt, experiencing anxiety and being made redundant and still struggling to find employment when interviewed.

The effect of the CJRS on employees’ careers depended on their attitudes to work and how much their employer was affected by the pandemic. Those who reported no immediate change to their career recognised that their job had been protected by the CJRS (even if just in the short-term). Employees placed on furlough who experienced a shift in attitudes to work reported that this prompted them to reconsider their careers. There were examples of employees changing employers, changing industry, or starting up their own businesses as being placed on furlough provided the time to consider this.

3. Introduction and methodology

3.1 Background

In March 2020, HM Revenue and Customs (HMRC) announced the Coronavirus Job Retention Scheme (CJRS) to help employers whose operations were affected by the COVID-19 pandemic to retain their employees and protect the UK economy. The CJRS was launched in April 2020 and throughout its lifetime 10.8 million people were placed on furlough and their employers claimed a portion of their wages through the scheme.

All eligible UK employers could apply for a grant to cover employees’ wages through the scheme whilst they were on furlough. The grant initially covered 80% of employees’ usual monthly wage costs, up to £2,500 a month, plus the associated employer National Insurance contributions (NICs) and pension contributions. Over time, the percentage and monthly maximum of employees’ wages that employers could claim from HMRC through the CJRS changed, as did the ability for employers to claim for employer NICs and pension contributions.

From 1 July 2020 HMRC introduced the CJRS flexible furlough. Through this, employers could bring employees on furlough back to work for any amount of time and any shift pattern and claim the CJRS grant for any contracted or typical hours an employee had not worked.

3.2 Research aims

This qualitative research is part of a group of projects that will be used to evaluate the delivery and impact of the CJRS. It explored the experiences of employees on furlough whose employers made a claim for a proportion of their wages through the CJRS and employees who continued working when their colleagues were on furlough.

The research aimed to:

• develop an understanding of how employees experienced being placed on furlough whilst their employer was claiming for a proportion of their wages through the CJRS

• understand perceived impacts on employees on furlough

• understand any differences in experiences between employees on different phases of the scheme and between those placed on furlough and who kept working

3.3 Methodology

Ipsos conducted 80 in-depth interviews over the telephone or through MS Teams with people who were working for an employer which placed at least one employee on furlough whilst the CJRS scheme operated. These participants were either placed on furlough by their employer, which then claimed for part of their earnings through the scheme or continued working for this employer throughout the course of the scheme. Quotas were set on: length of time on furlough, CJRS iteration (CJRS, flexible furlough, CJRS extension), employer sector & size, work pattern, region, age, gender, ethnicity, health status and number of dependents. Fieldwork was conducted between 9 May and 26 August 2022. The topic guide used in the interviews and a detailed sample table, including the subgroups can both be found in the Appendix.

Participants were identified for this research from a sample provided by HMRC of employees who worked for organisations which had placed at least one employee on furlough and claimed a portion of their wages through the CJRS. The sample contained people who had been placed on furlough and who had not. A letter was sent to these people informing them of the research and explaining how to opt-out of the research if they wished to do so. A specialist recruitment agency then contacted the individuals who had not opted out to ask if they would like to take part in the research and, if they did, to book an interview with an Ipsos moderator. Towards the end of the fieldwork period, this approach was supplemented by using free-find recruitment methods to identify people with specific characteristics for participation.

3.4 Qualitative research and reporting

Qualitative research is not designed to be statistically representative. Qualitative approaches are instead used to explore the nuances and diversity of views, the factors which shape or underlie them, and the ideas and situations in which views or experiences can change.

Though relatively large for a qualitative study, this is a small-scale study when compared to quantitative survey designs. This report is intended to be illustrative of the range of views held by employees placed on furlough whilst their employer was claiming for a proportion of their wages through the CJRS or who continued working whilst colleagues were placed on furlough, providing insight into their experiences and the impact of the CJRS on them. The findings presented in this report reflect only the perspectives of those interviewed and therefore cannot be generalised to a wider sample of employees who were placed on furlough or continued working whilst colleagues were placed on furlough. Some experiences of the CJRS were interlinked with employees’ experiences of the pandemic more widely and were not always uniquely associated with their experience of being placed on furlough.

Use of verbatim quotes

Verbatim quotes have been included in this report to illustrate key points and common themes. Where verbatim quotes are used, they have been anonymised and attributed with details about whether the participant was placed on furlough or continued working and, if placed on furlough, what employee type they were placed into during analysis.

Attributions are not unique identifiers for each interview so while some quotes may have identical attributions this does not necessarily mean that they were said by the same employee.

3.5 Typology approach

Through analysis of the qualitative data, we found that single factors were rarely determinants of impacts of the CJRS. Instead, we found that multiple, interlinking factors when combined, impacted employees’ experiences of the CJRS. Amongst the employees who were placed on furlough, six employee types were derived based on themes in their experiences of being on furlough and attitudes to work. These types were created to classify findings that often, but not always, arose together in a common way. These types are not representative of the population nor are they direct examples of participants in the research, rather illustrating the kinds of participants interviewed.

These six employee types were:

• Financially Secure Mid-life Workers

• Financially Pressured Mid-life Workers

• Older Workers

• Those Reliant on Work

• Those Not Reliant on Work

• Students

These employee types are described in more detail in chapter 4, Employee types.

3.6 Terminology

Throughout this report, we refer to employees on furlough whose employers made a claim for a proportion of their wages through the CJRS as ‘employees on furlough’ or ‘employees placed on furlough’. We refer to employees who continued working when their colleagues were on furlough as ‘employees who continued working’. This is to accurately represent the reality of the scheme and differentiate between employees placed on furlough whose employers made a claim for a proportion of their wages through the CJRS and employees on furlough in another way, since the practice of furlough existed before the CJRS was introduced.

Any mention of ‘furlough’ in this report refers to the CJRS.

Verbatim quotes from participants in this report may include mention of ‘being furloughed’. Where this is the case, this also refers to being placed on furlough by employers who claimed a portion of their wages through the CJRS as this is a colloquial way of referring to this practice.

We refer to employees’ income whilst on furlough as ‘CJRS payments’ in this report.

4. Employee types

This chapter explores the factors which influenced employee’s experiences of being placed on furlough and goes on to describe the employee types identified in the analysis for this project. It describes each employee type, including their attitudes to work, their experiences of being placed on furlough and the impact that this had on them.

4.1 Key findings:

• the research identified several interlinking key themes which determined employee’s experiences of being placed on furlough, including the financial impacts of being on furlough, attitudes towards and engagement with work, employer communications, age or life-stage, and homelife

• six employee types were identified through this research depending on how being placed on furlough had impacted on them

4.2 Factors impacting employees’ experiences of being placed on furlough whilst their employer claimed a proportion of their wages through the CJRS

Several interlinking factors impacted employees’ experiences of being placed on furlough, and these factors and experiences differed between the six employee types. The factors that impacted employees’ experiences of being placed on furlough were:

1. personal financial situation: the level of pressure that receiving CJRS payments put on an individual

2. attitudes towards work: whether individuals relied on work for structure or personal fulfilment

3. employer communications: the quality of communication received from employers about the CJRS

4. employee life stage: the employee’s age and personal milestones they had reached

5. homelife and wider impact of the COVID-19 pandemic: the employee’s personal living situation and wellbeing

Employees’ experiences of the COVID-19 pandemic were associated with many of these impacts of being placed on furlough, such as frustration, feelings of isolation, or negative emotions from a lack of structure or social contact. Participants reported that being placed on furlough worsened these experiences. For instance, experiences of frustration and boredom from lockdowns were amplified by being placed on furlough as there was nothing to replace the stimulation that work provided. It is these intensified experiences of the pandemic that we attribute to being placed on furlough.

4.3 Employee types

4.3.1 Financially Secure Mid-life Workers

Employees of this type viewed work as a means to an end rather than being emotionally attached to their job or type of work. They did not rely on work for personal fulfilment or structure. They often had children at home who required home-schooling when school attendance was restricted.

They were financially secure in the short and long-term because their income was topped up to 100% by their employers, they could manage their expenditure on reduced income, or their partner was the primary income-earner. They also perceived that they had high job security due to good communication from their employer. For example, they received explanations as to why they were placed on furlough, which helped them believe that it was not because they were at risk of redundancy and regular communication whilst on furlough. Employees in this group were also likely to have high confidence that they could find another job if they were made redundant.

Due to these factors, they enjoyed being placed on furlough as they could spend time at home with their families and found the time off work valuable for supporting children with home-schooling when school attendance was restricted. Some participants in this group felt that being placed on furlough gave them the time and energy to pursue a business idea, with the added benefit that they continued to receive an income from their main employment.

“It was just nice to have more time with family and see what kids do at primary school… We just spent time in the dining room together helping each other as much as possible.” - On furlough, Financially Secure Mid-life Worker

Financially Secure Mid-life Worker Case study:

John is in his early 40s and worked in sales, which he described as a stressful job. He had clear communication from his employer about why he was placed on furlough and understood that this was because his role was not needed whilst there were limitations on how the business could operate. His employer provided regular updates whilst he was on furlough, which reassured him that they had not forgotten about him and meant he still felt connected to the organisation.

John’s employer topped his income up to 100%, including commission, and he took a mortgage holiday, although his income hadn’t reduced, to build up his savings. His wife also continued working full-time, so he did not experience financial pressure when placed on furlough.

Whilst he was placed on furlough, John home-schooled his children, cooked more for the family and spent more time on his hobbies. He therefore enjoyed his time not working and felt that his wellbeing benefited, especially as it provided an extended break from his stressful job and allowed him to spend more time with his children.

John initially went back to work on flexible furlough but found this difficult to manage, as it was difficult to do his job in one day a week. As such, he found a better paid, lower stress job shortly after returning from furlough which he was still employed in at the time of the interview.

4.3.2 Financially Pressured Mid-life Workers

This employee type contained a mix of employees who saw work as a means to an end and those who saw it as part of their identity. Like Financially Secure Mid-life Workers, they had family and children at home who required home-schooling when school attendance was restricted.

Receiving CJRS payments that were lower than their usual wages caused financial pressure in either the short or the long-term, especially if employees experienced a reduction in income of greater than 20%, such as for those earning above the CJRS payment threshold. They also felt they had low job security either because they had recently started their job or felt they had been selected to be placed on furlough for reasons other than their job not currently being required. This was particularly the case if others in a similar role had not been placed on furlough. This was exacerbated if they received poor communications from their employer. These factors all contributed to the insecurity they felt: being placed on furlough was seen as reflecting poorly on them. Those who saw work as part of their identity were particularly affected by this.

This employee type did not enjoy being placed on furlough due to the financial pressure they experienced and their concerns about job security.

“I found it emotionally challenging… there were financial consequences. We had just bought a house and we had childcare to pay for [to retain the child’s place]… this was our source of income, which was going to be reduced by 20%.” - On furlough, Financially Pressured Mid-life Worker

Financially Pressured Mid-Life Workers Case study:

Sheena is a full-time dental nurse who wanted to work extra hours to save for her upcoming maternity leave. However, because she was placed on furlough and received CJRS payments of 80% of her average wage, she earnt, and therefore saved, less money than she hoped. As such, she struggled to pay her bills whilst on furlough and reported being in debt for at least a year afterwards because of this.

She was not worried about redundancy but was emotionally affected by being placed on furlough. Her employer initially told her that she would not be placed on furlough as she was technically a key worker that provided NHS services and then did not give her a clear reason why she was placed on furlough. This low-quality communication caused concern, as she felt she could not be certain when she would be returning to work, especially as she had a strong desire to work more hours before going on maternity leave.

Though she was not emotionally attached to her job, she still did not enjoy her time not working as she was worried about finances. She felt she could not take on secondary employment whilst on furlough as she was many months pregnant and there were few jobs that she felt she could do.

4.3.3 Older Workers

These employees had been in their job for a long time and it formed a strong part of their identity or lifestyle.

The daily experiences of this group whilst on furlough were mixed. Whilst some reported enjoying the time away from work and taking up new hobbies, others found the lack of focused activity difficult to manage and reported being lonely. Regardless of their day-to-day experiences whilst on furlough, these employees were more likely to express concern about, and experience, longer-term negative outcomes. This group were likely to have concerns about their job security, brought about by the perception that their employer had selected them to be placed on furlough because of their age. This was caused by poor employer communications, for example receiving no explanation for why they were selected to be on furlough and no information about whether and when they would return to work.

People of this employee type who were made redundant were more likely to struggle to find another job and they reported that this resulted in them taking a lower-skilled job or reluctantly retiring. Those in this position reported that they would have continued working in their previous role for longer without the pandemic.

“Let’s get real, no one wants to employ a 70 year old… who might be vulnerable…when they can employ a younger person to do the same job.” - On furlough, Older Worker

Older Workers Case study:

David was placed on furlough from his job in logistics. He felt that he was selected to be placed on furlough as he was higher paid, had better benefits and was older than colleagues who continued to work. As such, he felt rejected by his employer. Due to this, his perception of his job security weakened, and he worried about redundancy. This was heightened as his employer did not provide any explanation to reassure him that he had not been specifically chosen to be placed on furlough.

His finances were negatively affected as his CJRS payments were based on his average wage but excluded overtime, which he usually did. He had to make some lifestyle changes, but as his expenditure was less over this period, he did not have intense financial worries.

Whilst he was on furlough, he missed his physically active job and his cycle to work and gained weight, which he disliked. As his wife and daughter were still working, he felt isolated and had no social activities. He was able to start new hobbies, such as gardening, with the extra time that he had. However, due to his social isolation and missing his job, he felt that his wellbeing overall was negatively impacted by being placed on furlough.

He was made redundant and though he now has a new job, this is lower skilled and lower paid. He feels that he cannot get a better paid job due to his age and feels he has been ‘pushed off the career ladder’ and cannot get back on it.

4.3.4 Reliant on Work

For these employees, work played an important role in their life and personal identity. They saw themselves as ‘someone who works’. Work for them was an important activity, a means of socialising and key to their good mental health and wellbeing.

Some had children at home, but their desire to be at work overrode the perceived benefits of being at home on furlough. As such, this group did not enjoy the day-to-day experience of being placed on furlough.

Those who proactively contacted and communicated with their employer about the CJRS and felt that their employer communicated well with them did not express concerns about their job security whilst on furlough. Those who experienced poor employer communications were negatively affected by this, because of the importance of work to them. Poor employer communications also caused this group to worry about the risk of being made redundant.

“I have always worked. I was going stir crazy… they [employer] didn’t know when I would go back or if there would be a job to go back to, so we parted ways.” - On furlough, Reliant on Work

Reliant on Work Case study:

William was placed on furlough from his job installing smart meters, which he enjoyed. Work is important to him, so although he enjoyed the first few weeks of being on furlough, he soon became restless and reported feeling a lack of purpose.

He did not experience any financial pressure. His CJRS payments were 80% of his usual pay, but this was enough, especially as his expenditure was less during this period due to lockdowns. He did no training whilst on furlough as his job is practical and no face-to-face training was available. He didn’t know that he could take a second job whilst on furlough as it felt counterintuitive to him to be paid to work whilst also being paid not to work.

Whilst on furlough, he helped his daughter with home-schooling but found it very difficult. He was drinking and eating more, as there was ‘nothing else to do’. He did not enjoy his time on furlough as, although he was receiving CJRS payments, he works because he wants to, rather than solely for money. As such, he actively sought and started work at another job whilst on furlough that he could start as soon as possible because he wanted to be at work. He started at this new job whilst on furlough from his original employment and so never returned to that job.

4.3.5 Not Reliant on Work

Employees in this type had no need to work and were not reliant on the structure of employment. Being placed on furlough gave them a preview of being retired or not working, which they enjoyed.

They were financially secure and receiving CJRS payments, for example at 80% of their usual income, did not place unmanageable financial pressure on them. They could draw on pensions or their partner’s income. They found having a reduced income whilst they were on furlough manageable, financially and realised that they may be able to reduce their working hours or stop working entirely.

Their day-to-day experiences of being placed on furlough were positive; they experienced reduced stress that would otherwise have been felt if they were working and had more time for hobbies. As such, employees of this type were less concerned than others about their job security or whether they received communication from their employer, especially those who realised that they could afford not to work.

This group experienced positive long-term impacts of being on furlough. Their changing attitudes to work led to them, happily, bringing retirement forward or stopping work. They felt that they were more relaxed and happier not working.

“I learnt how not to work and I relaxed over time…there was a realisation that I love not working.” - On furlough, Not Reliant on Work

Not Reliant on Work Case study:

Sarah is in her late 60s and lives with her husband on a boat. She expected that her employer would place her on furlough as there was no demand for their services. As such, she did not feel any negative emotions about being selected to be placed on furlough, as it was clear to her that she had been placed on furlough for financial reasons rather than reasons specifically relating to her as an employee.

She received 80% of her pay whilst placed on furlough and says that this forced her to think about her income and outgoings in preparation for retirement, which she feels she benefited from. As her husband also had an income, being placed on furlough did not place financial pressure on them. Whilst they did have to cut back on spending in some areas they remained happy with their standard of living.

Whilst on furlough, her wellbeing was good, as her work was not emotionally important to her and she was able to keep busy with boat maintenance, reading, walking, and making bread. The overall impact of being placed on furlough was positive as it helped her financially at the time and led her to mentally and practically plan for retirement.

4.3.6 Students

These employees were at school or university and were casual workers, typically in the hospitality industry. Students in this sample were living with their family or moved back in with them and were therefore financially secure due to help from their families. They used their CJRS payments to contribute to their household bills or save.

Students who had moved back home whilst placed on furlough described increased stress from crowded households, which was worsened when COVID-19 related restrictions were stricter, limiting how long people could be out of the home for.

This group were not anxious or unhappy about being placed on furlough as receiving CJRS payments meant they had an income whilst focusing on their studies. These employees missed the social elements of work the most. Their perceived job security or quality of their employers’ communications about the CJRS were less important as they were not strongly connected to their job.

“It worked out well, actually. I had more time to do my degree and getting money was a bonus.” - On furlough, Student

Student Case study:

Helen was in her final year at university when she was placed on furlough from her two part-time jobs at a sports stadium and a children’s activity group. She needed this income to live on as student finance did not cover her outgoings, so she moved back in with her family where she contributed to her household’s bills and cut back on spending.

She did not worry about job security as both of her jobs were casual, and she reported that impermanence in employment was not a new experience. Furthermore, she did not consider her employment at these two part time jobs part of her career, so reported that she would not have been negatively impacted even if she were to be made redundant. Instead, she felt that being placed on furlough helped her career, as she spent the time when she would have been working researching careers, which she stated she would not have done otherwise.

Her wellbeing was impacted both positively and negatively by being placed on furlough. It was positively impacted as she could take a break from the jobs she worked at, one of which could sometimes be stressful as customers would shout at her and make her feel uncomfortable. It also impacted her negatively because, without work, she had to live at home, which became stressful as she lived in a crowded household.

5. Understanding and experiences of the CJRS

This chapter explores employees understanding of the CJRS, experiences of being placed on flexible furlough and experiences of undertaking training or a second job whilst on furlough.

5.1 Key findings:

• employees placed on furlough had a greater understanding of the details of the CJRS than employees who continued working

• perceptions of the CJRS were widely positive. Even those who did express concerns about the risks or potential for abuse felt that the benefits outweighed the potential negatives

• employer communications had an important impact on the experiences of employees who were placed on furlough. Clear and regular communications from their employer, about why they had been placed on furlough and when they might be returning to work helped improve employees’ experiences of being on furlough

5.2 Employees’ first impressions of the CJRS

Employees’ first impressions of the CJRS were widely positive. There was widespread understanding among all employee types that the CJRS would prevent redundancies otherwise expected to be caused when employers were unable to operate as normal during the pandemic. This was particularly the case in industries such as hospitality and travel. These positive impressions were shared among employee types and employees who continued working.

“I thought it was a really positive response by the Government… It prevented businesses making people redundant.” - Continued working

Employees of all types did hold some negative first impressions, such as concern over the scheme being misused by employers, the long-term cost of the scheme to taxpayers, and worries over whether it would be effective at preventing widescale job losses. Overall, these were offset by the perceived positives of the scheme. Those who held negative impressions and had poor experiences whilst placed on furlough were still able to recognise the benefit of job retention intended by the scheme.

5.3 Employees’ understanding of the CJRS

Employees of all types found out about the CJRS from government announcements, the media and their employers. Those placed on furlough also sourced information from personal research, for example on the government website GOV.UK, and family and friends. Overall, employers were the main source of information about the CJRS.

5.3.1 Employer communications

When communicating with their employees about the CJRS, smaller employers used informal channels such as text messages and larger employers used formal channels such as email, post, or phone. Employees who were more concerned about their job security appreciated having an informal channel to receive current updates about what was happening in the company and when they may be likely to return to work. As employers were a main source of information about the CJRS, the quality of employer communications impacted employees’ understanding of the CJRS as well as their experiences of being placed on furlough or continuing to work.

Good employer communications provided reassurance to employees and mitigated concerns about when they would return to work and included:

• explanations for why particular staff were placed on furlough

• regular contact about the scheme or employees’ wellbeing

• clear communications about return to work strategies at appropriate times

“My manager was very good, spoke to me throughout the whole of it and let me know what things meant and what the company was thinking.” - On furlough, Financially Secure Mid-life Worker

Poor employer communication led to feelings of anxiety and insecurity as the lack of knowledge about who was placed on furlough, why, and when they would return created an environment of uncertainty. This type of communication was characterised by:

• no explanations for why particular individuals were placed on furlough

• short notice of when those on furlough would return to work

• little to no communication outside of informing employees they would be placed on furlough

• little to no explanations for why certain colleagues would return before others

“There was never any conversation around who wanted to be furloughed and who didn’t… it felt like it was happening to me, rather than it being something that I could get behind.” - On furlough, Financially Pressured Mid-life Worker

Employer communications were less important to those Not Reliant on Work and Students. These groups appreciated employer updates, consultation around who wanted to be on furlough, and support, but these were not necessary components for positive experiences. Financially Secure Mid-life Workers were likely to report having received good employer communications. Those Reliant on Work, Financially Pressured Mid-life Workers and Older Workers were the most likely to be negatively impacted by no employer communications or if employer communications were poor.

Amongst employees who continued working, those whose close colleagues were on furlough and had good communications from their employer understood when colleagues would return and how this would affect them. Information about colleagues on furlough was less important for those who did not work closely with these colleagues.

5.3.2 Behaviour and understanding of the CJRS

Employees who were more concerned about being placed on furlough, for instance if this placed financial pressure on them or they relied on work for fulfilment and structure, were more likely to research the details of the CJRS and have greater general understanding of the scheme. For instance, Financially Pressured Mid-life Workers and those Reliant on Work were the most likely to do personal research. Those Not Reliant on Work, Students, Financially Secure Mid-life Workers and Older Workers looked into some details of the scheme but were also happy to let their employer filter information to them. They tended to investigate the details of the scheme less over time.

Employees who continued working recognised that their job was essential or could be done remotely, so were not surprised to continue working. They knew of the CJRS, but not in detail and were unlikely to research specific information about it, as it felt less relevant to them.

5.4 Impact of flexible furlough on employee experiences of the CJRS

Employees’ experiences of the CJRS differed from their experiences of the CJRS flexible furlough. Employees placed on furlough at the outset of the scheme understood that they would not have to work until they were notified of this by their employer. Employees placed on flexible furlough reported that they could be called in to work at any time. Those working from home found it harder to define when they should or should not be working and to switch between work and leisure time. Some participants working from home reported being asked to take part in online meetings or calls at times they had been told they would not be required to work. Some participants in hospitality reported being called in to work at short notice and then being told they were not needed. Both of these blurred work-life boundaries and were harder for employees to manage than the original iteration of the CJRS, both practically and mentally.

“The shifts were a bit more sporadic. Just not knowing which days you are working is harder. They can call you in any time.” - On furlough (CJRS flexible furlough), Student

5.5 Secondary employment whilst on furlough

Employees on furlough who took on secondary employment did paid work, set up their own business, or volunteered. The reasons for taking on secondary employment varied among employee types. Financially Pressured Mid-life Workers took secondary paid employment out of fear of redundancy or to increase their income. For example, a full-time senior staff member in the events industry took on two low-skill jobs when they were placed on furlough to provide necessary income as their CJRS payments could not support their family. Both jobs were lower skilled than the job they were on furlough from, and they left both when returning to their main job.

Those Reliant on Work took on a second job to provide structure or fulfilment. Financially Secure Mid-life Workers who took secondary paid employment or set up their own business did so to keep occupied or to try out a new idea, rather than for financial reasons. For example, a full-time technical support manager in a manufacturing company set up their own 3D printing business whilst on furlough. This was a new area of work for them, and they kept this business going and returned part time to the work he was placed on furlough from. When the CJRS ended, those who took on alternative employment (including self-employment) either continued working in both jobs or opted for the one with better pay.

“It brought in a bit more money, it boosted up the coffers and it was regular money.” - On furlough, Financially Pressured Mid-life Worker

Of those who did not take on secondary employment, the reasons given were:

• lack of awareness that they could or an explicit belief that it was not allowed

• lack of time

• lack of need

• lack of capability as they needed to shield or look after children.

For example, one employee could not take a second job as they were told by their employer that they had to be ready to go back to the work at any time. Another employee needed to shield as their partner was classed as vulnerable. They therefore felt that they could not take on a second job, even though they feared redundancy.

“I didn’t realise you could. I would have been a delivery driver or worked in a supermarket if I’d known that.” - On furlough, Reliant on Work

5.6 Training

5.6.1 Training undertaken by employees placed on furlough

Employees on furlough took training either at the request of their employer or for personal development. Training was mostly in the form of pre-recorded or live online sessions, though there were examples of in-person training where necessary for practical skills. There was little link between undertaking training whilst on furlough and longer-term impacts on employees’ careers or present work. There was also no relationship between whether or not training was undertaken or the type of training and the employee types.

Employer-led training which was a job requirement was taken either just before returning to work (for example, hygiene certificates for increased measures in response to COVID-19) or during an employee’s time on furlough. For example, a cafeteria assistant undertook a 2-hour long training course in health and hygiene before returning to work. This training was provided by their employer and all colleagues had the same training, it had no effect on their career.

Employer-led training undertaken as a statutory requirement for their industry would have been completed with or without the CJRS. Some employees on furlough did report that being on furlough gave them time to complete this statutory training that they may otherwise have put off or struggled to fit in. For example, a pre-school group leader undertook virtual “Early Years” teacher training. It was a job requirement to undertake some training, but they had freedom to choose which specific modules they undertook. The training helped improve staff morale when schools closed as they felt they were still doing something useful, but it had little impact on their career or current employment. Other employer-led training was related to COVID-19, for example, learning safety measures and processes in their workplaces, and was required to fulfil their duties but had little impact on their careers.

Self-motivated training was undertaken by employees placed on furlough to keep occupied or for personal development, for example, to learn skills for a new job/career or for self-employment. For example, one participant undertook several online short courses in psychology for personal development from their own initiative. This training had no impact on the job they were placed on furlough from but did benefit their own business that they ran alongside the job they were placed on furlough from.

Those who did not undertake training, who were a majority in our sample, cited a lack of need, time, or awareness as reasons for not doing so.

“It never even dawned on me it would be a good idea to do that… maybe if I’d needed training…” - On furlough, Financially Secure Mid-life Worker

5.6.2 Training undertaken by employees who continued working

Training was undertaken by employees who continued working for similar reasons to those on furlough, but they were less likely to be self-motivated to do this.

Self-motivated training undertaken by employees who continued working was done to learn new job-relevant skills. For example, an administrative staff member undertook informal training from colleagues to learn how to do other tasks in the business to fill in for colleagues on furlough. This did not impact their career and was brought about through necessity.

6. Impact: Job security and finances

This chapter covers how being placed on furlough affected employees’ perceptions of their job security and the impact on their personal financial situation, both of which differed between employee types.

6.1 Key findings:

Perceptions of job security were dependent on several factors such as previous feelings of job security or insecurity and the quality of their employer’s communications about the CJRS

Impacts on personal finances depended on employees’ previous financial situation, whether their employer decided to top up their wages to 100%, or whether they received less than 80% of their usual wage as it was above the maximum CJRS payment

6.2 Impact of the CJRS on job security

Employees who already had some job insecurity before they were placed on furlough and employees who were financially and emotionally reliant on their work were more likely to feel that their job security was negatively impacted by being on furlough. Those who felt they had poor job security had more negative experiences of being on furlough, such as greater concern about potentially losing their job.

Employees’ perceptions of their job security were strongly affected by employer communications. Good employer communications meant employees perceived less threat to their job security and had a more positive experience of being placed on furlough. The opposite was also the case, where poor employer communications led to feelings of greater job insecurity. Employees Not Reliant on Work and Students were the employee types least concerned about job security and therefore least affected if employer communications about the CJRS were poor. This is because redundancy would have little impact on them since they were not financially or emotionally attached to their jobs and did not consider their jobs as a career. A Student reported that because they were employed in casual, part-time work, the feeling of job insecurity was not much of a concern as it was not new for them.

Financially Secure Mid-life Workers who understood and agreed with the reasons why they were placed on furlough did not experience job insecurity. Participants reported that this was because any concerns about job security were mitigated by clear and regular employer communications whilst they were on furlough.

Financially Pressured Mid-life Workers and Older Workers who did not understand or agree with the reasons why they had been placed on furlough felt that they had unfairly been singled out to be put on furlough, heightening their perceptions of job insecurity. They reported feeling ‘expendable’ because of their age or working part-time. When these groups experienced poor employer communications they did not understand the wider business context, why they had been placed on furlough and felt alienated from the business and colleagues. Participants of this employee type who left their job (either finding another job or retiring earlier than planned) reported this feeling of job insecurity was a catalyst for this.

Older workers who were made redundant during or just after their period on furlough felt that they would likely have been made redundant regardless of the COVID-19 pandemic and being placed on furlough. They also worried that they would have struggled to find alternative employment if they were made redundant either due to their age or the fact that they or someone they lived with needed to shield over the pandemic for medical reasons.

For example, one Older Worker employee reported that they felt they had been specifically selected for the CJRS as they worked part time hours whereas their colleagues were full time and she therefore perceived herself to be less valuable to her employer. She did not receive any employer communication to reassure her otherwise and subsequently resigned.

Employees who continued working recognised that the CJRS was sustaining their employer and therefore supporting their job security. Their sense of job security was enhanced by clear communications about the CJRS, such as when colleagues would return and why certain colleagues had been placed on furlough.

6.3 Impact of the CJRS on personal finances

The level of financial pressure that employees experienced whilst on furlough depended on whether their employer topped up their incomes to 100%, whether the maximum CJRS payment^{[footnote 1]} was enough for them to live on, and their capacity to tolerate financial shocks. Employees who felt they had high financial security reported that being placed on furlough did not place financial pressure on them. However, those who had pre-existing financial pressures and who received CJRS payments of less than their usual income felt their financial circumstances were negatively impacted by being placed on furlough. Those with stronger relationships with their employer were more confident about returning to work after being on furlough, felt more confident about their long-term job security and therefore their financial security.

Employees who were Not Reliant on Work, Students and Financially Secure Mid-life Workers reported that living on their CJRS payments was manageable, especially as their outgoing spending was less than usual during times of business restrictions and social distancing. This was particularly the case for those whose salary was topped up to 100% by their employer or who received 80% of their usual income (because they earned up to or less than £2,500 per month). Those Not Reliant on Work could manage on a reduced income or without their income from work, Financially Secure Mid-life Workers often had a partner who could support the household with their income and Students were living with their parents so had fewer outgoings. Employees in these three types whose reduced income meant they needed to reduce their spending were still happy with their quality of life.

Older Workers did not experience intense financial pressure, especially those who had household members that could contribute to the family’s expenditures, but they still had to reduce their spending.

“On the money side of it, we weren’t that badly affected… Even though we had less coming in, we had less going out.” - On furlough, Financially Secure Mid-life Worker

Financially Pressured Mid-life Workers or those with prior financial pressures such as low wages, higher housing costs or prior debt experienced greater financial pressure than others when placed on furlough. They found it difficult to manage on the CJRS payments. Strategies used to manage this were taking on alternative employment whilst on furlough to increase their income or to protect against potential redundancy, using savings or borrowing money. These employees reduced their spending as much as possible, for example one participant sold their car and took other measures to save money, which they felt affected their standard of living.

“It [being placed on furlough] affected me financially… I now have to work more hours to catch up on bills.” - On furlough, Financially Pressured Mid-life Worker

7. Impact: Home life and wellbeing

This chapter summarises the wider impacts of the CJRS outside of those related to finances, income, and employment. These include employees’ perceptions of the impacts of the CJRS on their family, home-life, health, and wellbeing.

7.1 Key findings:

• employees placed on furlough appreciated having the time to help home-school their children during restrictions on school attendance

• employees who were Not Reliant on Work and Financially Secure Mid-life Workers enjoyed their time on furlough more than those who were financially or emotionally reliant on work such as Financially Pressured Mid-life Workers or employees Reliant on Work

7.2 Impacts of the CJRS on family and home-life

Amongst employees on furlough, the impacts of the CJRS on family and home-life depended on their personal circumstances and often, the employee type. Those Not Reliant on Work, Students and Financially Secure Mid-life Workers reported positive impacts including doing more exercise and having healthier diets, both as a result of the extra time afforded by not working. Financially Secure Mid-life Workers also reported enjoying spending more time with their families and having time to support with childcare and home-schooling.

Negative impacts on family and home-life included the intensity of home-life for both Students and those Reliant on Work. This was particularly the case for those who were on furlough for longer periods.

Financially Pressured Mid-life Workers, Older Workers and those Reliant on Work also reported experiencing loneliness. They did not engage in activities which might have improved their home-life due to feelings of loneliness or not having anyone to do them with and became frustrated at the lack of routine. The burden of domestic responsibilities also came to negatively impact those who were spending extended periods of time at home.

Those who continued working experienced minimal impacts on their family or home-life but, when prompted, expressed that they would not have wanted to have been placed on furlough and were happier to have continued working.

7.3 Impacts of the CJRS on health and wellbeing

For employees placed on furlough, those in a positive, stable home environment who were more financially secure were more likely to experience positive impacts overall on their health and wellbeing. Those on furlough for longer were most likely to experience negative impacts, especially as time went on and furlough lasted longer than they had expected. The period of time when employees were on furlough between December 2020 and March 2021 was noted as a more challenging one than between March and June 2020. Participants reported that this was because the weather was colder, meaning that being outside was less enjoyable and the novelty that some had felt during the first lockdown had worn off.

Employees who experienced frustration at the lack of stimulation or structure provided by work felt that this was minimal and recognised that this was also an impact of social distancing requirements rather than solely being on furlough. Their acknowledgement that the CJRS was helping to retain their job outweighed these negatives for most employees.

Financially Secure Mid-life Workers and those Not Reliant on Work who experienced financial security whilst on furlough found that spending more time with loved ones whilst not working led to a more positive family and home-life. These employee types and Students also reported exploring new activities and interests, such as online courses, learning new skills, exercising more or considering starting their own businesses. Whilst not working, these employee types had more opportunity to focus on their wellbeing or personal priorities. They subsequently reported positive health benefits of being placed on furlough.

“It gave me a lot of time at home to do stuff. I was a bit of a workaholic, so it probably did me a bit of a favour making me stop… It gave us time together that we would not have had.” - On furlough, Financially Secure Mid-life Worker

Students and those Reliant on Work undertook volunteering opportunities whilst on furlough to keep mentally stimulated, gain work experience or help their communities during the pandemic. Examples included a student who volunteered to go shopping for vulnerable and shielding individuals and a manager of a gin distillery who had teaching qualifications volunteering in a school.

The employee types more likely to report negative effects on their health and wellbeing were Financially Pressured Mid-life Workers, Older Workers and those Reliant on Work. These employee types also felt that being selected for furlough reflected negatively on them as an individual, exacerbating any pre-existing mental health conditions like anxiety and depression. This again was felt most strongly amongst those living alone due to the financial pressure of a reduced income as a result of CJRS for a single-income household. Concerns about job insecurity also negatively impacted wellbeing, with this being particularly likely amongst Financially Pressured Mid-life Workers.

Those Reliant on Work and Older Workers relied on work for fulfilment and structure as well as income. They experienced frustration from lack of purpose, routine, or enrichment that work uniquely provided as well as feeling negative emotions from a feeling of being unwanted at work. These feelings were worsened by concerns about their job security. These groups therefore experienced poorer mental health than other employee types.

For those Reliant on Work, the loss of routine from not working contributed to an unhealthier lifestyle, with employees doing less exercise, increasing their alcohol consumption and eating more unhealthy foods.

“Psychologically, it is depressing because you are in the house by yourself. You’re not wanted… I loved my job. I had been there for 43 years and I thought I would see out my days there.” - On furlough, Older Worker

Employees who continued working felt relieved that they still had a job and were largely happy to keep working as this gave them meaning and routine. Negative consequences for health and wellbeing were less likely for employees who continued working. Those who saw their workloads increase whilst colleagues were placed on furlough remembered finding this annoying. Because of this, some in this group of employees wished they had been placed on furlough for a short time during this period. There were also examples of people in this group feeling resentment that colleagues were not working yet receiving CJRS payments. However, overall these employees recognised the benefit of the CJRS in helping to support employment in the wider economy.

8. Impact: Work and career

This chapter summarises employees’ views on how being placed on furlough impacted their employment, including short-term effects and how they found returning to work as well as longer term effects such as attitude shifts towards work, changing careers, leaving the labour market entirely or being made redundant.

The length of time the individual spent on furlough and whether anything had changed about their role when they returned were the strongest determinants of the short- and long-term impacts on a participant’s work and career, rather than their employee type.

8.1 Key findings:

• all employees whose employer had used the scheme recognised that the scheme had supported their employer and protected their job, whether they were placed on furlough or continued working

• returning to work required adjustment for both those who had been on furlough and those who had continued working, either to new ways of working which had emerged in response to the pandemic or to supporting employees who were returning from being on furlough

• those who were placed on furlough and then made redundant recognised that there were more factors at play than just the CJRS and that the scheme had protected their job, even if temporarily

• employees who were placed on furlough were more likely to consider or pursue a career change than those who continued working which they attributed to having more time to think about their career whilst on furlough

8.2 Short-term impacts on work and career

Returning to work after being on furlough required employees to adapt to new ways of working as their workplaces had implemented new requirements to adhere to cleaning and social distancing rules whilst they had been on furlough. For example, employees had to adjust to wearing masks indoors or needed to establish ‘bubbles’, especially those working in childcare, to limit their overall social contacts with others. Employees placed on furlough reported they found this more difficult than employees who continued working as they were not gradually introduced to it but were instead expected to quickly learn and implement the new measures. Alternatively, employees had to adapt to working from home.

Employees who returned from furlough into new roles reported that this presented challenges in learning new skills whilst also adjusting to a return to work. These typically related to responding to the changed environment brought about by the pandemic and implementing COVID-19 related measures. For example, an in-person events manager who learnt to provide online conferences to clients and an aerobics tutor employed by a gym who had to learn to give classes online. Participants who changed jobs when returning from being on furlough (see 8.3 below) also had to learn new skills related to their new position.

Participants also reported adjusting to changes in workload. Experiences depended on how busy their organisation was, how many colleagues were still on furlough, and what work there was to cover and complete when employees went back to their jobs. Some employees voluntarily chose to work additional hours to regain lost income or to catch up on work they had not been able to complete whilst they were on furlough.

In busier organisations, employees felt there was a large workload upon their return because their employers had either not replaced staff who had left during furlough or had not yet brought back all employees who were on furlough. Employees who had a heavy workload when returning to work and were working from home reported that this led to a ‘blurring of lines’ between work and home-life. Those in physically demanding jobs including manual labour and hospitality felt more tired after work than they had before, as they readjusted to their workload after being on furlough. If business had not gone back to normal but an employee’s time on furlough had ended, they found there was less work to do than usual.

For those who continued to work, there were noticeable changes and impacts when their colleagues were placed on furlough. There were temporary changes in the roles and responsibilities for employees who remained to help cover the workloads of employees on furlough. When taking on extra roles, there were examples of working hours being formally increased, which again led to blurred lines between work and home-life for employees who continued working.

When colleagues returned to work, there were tasks to complete to manage their return, such as recalculating annual leave allowances and helping get employees who had been on furlough back up to speed. The challenges that employees who had been on furlough experienced adjusting to new ways of working due to social distancing requirements were also felt amongst those who continued working, who had to adapt to new practices when their colleagues came back to work.

8.3 Long-term impacts on work and career

Employees who were placed on furlough and those who continued working through the pandemic reported similar themes in terms of long-term impacts on their employment. All employees whose employers had used the CJRS recognised that the scheme had protected their job security whilst it was operating, either directly as they were placed on furlough or by supporting their employer.

The nature of some employee’s roles changed because of changes to the business that took place during the time that the CJRS was in operation. For example, some employers made roles redundant but wanted to retain individual staff members and so offered them new positions. In other cases, businesses diversified and created new opportunities and roles for employees returning to work after being placed on furlough.

Employees on furlough who were unhappy or insecure in their work used the time allocated to them through their participation on the CJRS to look for new jobs. There were examples of employees who continued to work in a similar role or changed the types of work they did completely. For example, a bakery assistant who disliked the unsociable working hours became a self-employed tattoo artist.

“In a way I am now glad it happened [being placed on furlough] as it made me insecure about the future and I felt disposable…. It made me apply for jobs.” - On furlough, Reliant on Work

Employees who were placed on furlough and those who continued working reported instances of being recognised for their contribution to their employer. For those who continued working, the time colleagues were placed on furlough presented an opportunity to impress their manager by taking on additional responsibilities. These employees felt that this created opportunities for progression within their current role. Employees placed on furlough who had this experience reported that their employers missed them and their contribution whilst they were away. Once they returned to work they felt they were on a clearer path to progression.

However, there were examples of those who felt that being placed on furlough put their careers on hold and caused them to miss out on opportunities. One employee working in post-production for television programmes was about to get a promotion at the outset of the pandemic but when returning from being on furlough, had to return to their previous job, without the promotion

There were also examples of participants who reported no significant changes to their employment or career in the long term.

8.3.1 Redundancy

Those placed on furlough who were later made redundant felt there were wider factors at play that contributed towards their redundancy rather than solely the CJRS. There was no clear pattern of a relationship between employee type and being made redundant. Older Workers and Financially Pressured Mid-Life Workers were the most likely employee types to have not found another job after being made redundant by their employer.

“I am nearly 60. I am never going to get the job I had again, so I have to start at the bottom of the ladder again. I was a highly skilled person. I’ll never get a job doing what I used to do with the skill because of my age. I feel like I’ve been thrown on the scrap heap.” - On furlough, Older Worker

Employees who were made redundant during or at the end of the CJRS often believed that they had been selected for furlough as a proxy for redundancy due to existing business issues or the impact of COVID-19 on the business and made redundant when the scheme ended. Employees who had been required to shield during the pandemic or had a poor relationship with their employer and were made redundant felt that there was a connection between the two. This was not confirmed to them but was a perception they held, based on their experience.

There were also instances of job requirements changing whilst an employee was on furlough and the employee being made redundant as they could no longer meet these. One employee working in a medical refrigeration company was made redundant because they could not commit to a full-time role, and they felt discriminated against by their employer for creating this condition for employment.

There was an instance of an employer asking an individual to work whilst on furlough which led to tensions between them, as the employee pointed out that the employer was not administering the scheme correctly. The participant believed this dispute contributed towards their redundancy.

There were also examples of redundancies being postponed due to the scheme. These employees were made redundant due to pandemic-related pressures on the business and re-hired by their employer after the CJRS was announced so that they could receive CJRS payments. There were examples of the rehiring being proactively led by the employer and also requested by the employee. This rehiring came with the expectation that the employee would be made redundant again once the employer was fully responsible for paying that employee’s salary at the end of the scheme. These employees were grateful to their employer for rehiring them and had no ill-feeling when they were made redundant.

8.3.2 Changes in attitudes toward work

Employees who were placed on furlough were more likely than those who continued working to have re-evaluated their personal priorities, considered their long-term career options and report changes in their attitudes towards work. They attributed this to having time to think about their future. Those Not Reliant on Work realised that work was not essential to them and that having more time for themselves and to spend with their families outweighed the value they found in work. Some Older Workers found value in the extra time they had when not working and decided to give up work either for health reasons or because they believed this would allow others to continue being employed. However, this group typically reported that without the pandemic and the CJRS they would have stayed in employment longer. Others in employee types such as Students, Financially Pressured and Financially Secure Mid-life Workers moved away from high pressure, high intensity jobs into roles that were more in-line with their desired lifestyle. These gave them more free time to spend with family and friends and on hobbies outside of work. For example, one Student pursued a career in the NHS after leaving a job in hospitality that they described as stressful.

“I wouldn’t have retired, but everything changed and I knew that the younger people needed the jobs more than me.” - On furlough, Older Worker

Employees who had previously worked during anti-social hours realised the negative impact this was having on their lives. They moved into jobs with more regular hours and perceived better working environments, for example, moving from hospitality into a caring role.

For some employees, being placed on furlough highlighted the importance of stable work and, for casual workers, highlighted the insecurity of some sectors. For those who realised that stability was an important factor in their careers the pandemic acted as a catalyst for change to a job role they felt they could depend on longer term. One employee was working as an estate agent when they were placed on furlough. They were worried that they would be made redundant in the future or have to continue claiming through the CJRS. Their spouse had also recently been made redundant, adding to financial pressure. Motivated to find a more stable and essential job, they secured a role at a waste management company.

The impact on attitudes to work was less strongly felt by those who continued working, who reported small to no changes on how they approached work now or in the future.

9. Conclusions

9.1 Employee types

The impact of the CJRS on employees depended on whether they were placed on furlough or continued working whilst colleagues were placed on furlough, whether receiving CJRS payments lower than their usual wage placed financial pressure on them and whether they were financially or emotionally reliant on work. Other factors that affected the impact the CJRS had on employees were their attitudes towards work, the quality of their employer’s communications with them about the CJRS, their age or life stage and their homelife.

The analysis for this study identified six employee types amongst those who had been placed on furlough, determined by their experiences of being on furlough and how this had impacted on them: Financially Secure Mid-life Workers; Financially Pressured Mid-life Workers; Older Workers; those Reliant on Work; those Not Reliant on Work and Students.

9.2 Perceptions of the CJRS

Employees held very positive views of the CJRS and appreciated its role in preventing redundancies that were otherwise expected to be caused by the pandemic and associated restrictions on business. These positive views were shared among all employee types. Some employees held negative first impressions, such as that the scheme may be misused by employers or that it would cost the government and taxpayers a lot of money. However, the positives outweighed the negatives.

Employees understood that the CJRS was intended to retain jobs during pandemic-related restrictions, but employees who were placed on furlough – especially those Reliant on Work or Financially Pressured Mid-life Workers – looked into the details of the scheme more than those who were not financially or socially reliant on work (e.g. Not Reliant on Work and Students) or who continued working. Employees received information about the CJRS from government announcements and the news, and those on furlough also found information from personal research and family and friends.

Flexible furlough allowed employers to bring employees back to work when needed. Employees placed on flexible furlough found combining working and being on furlough difficult to manage, whether this was going to a place of work or working from home. Particular challenges identified were receiving little notice of when they were required to work or a blurring of work-life boundaries as they were frequently checking emails to see if they were needed to work.

9.3 Impacts of the CJRS

Those who were financially and emotionally reliant on work, who felt insecure in their role or felt they would struggle to find another job, for example Reliant on Work, Financially Pressured Mid-life Workers, or Older Workers, perceived their job security to be more negatively impacted by being placed on furlough than other employee types. This was because redundancy would have a greater negative financial or social impact on them.

Those who were not financially or emotionally reliant on work and who received good communications from their employer about the CJRS, for example Not Reliant on Work, Financially Secure Mid-life Workers, or Students, felt that being placed on furlough had little impact on their job security. They understood why they had been placed on furlough or had few worries about redundancy.

The impact of the CJRS on employees’ finances was similarly split between employee types. Those with pre-existing financial pressures or who could not manage financially on 80% of their usual wage (or up to £2500 per month if their wage was higher than this) struggled financially. This was the case with Financially Pressured Mid-life Workers, some of those Reliant on Work, and some Older Workers. These employee types were therefore more likely to take on secondary employment whilst on furlough for financial reasons.

Those Not Reliant on Work, Financially Secure Mid-life Workers, Students and some Older Workers felt that the CJRS did not have an unmanageable impact on their finances. This is because they were either more financially secure, were not financially reliant on work or had a partner who helped support their household on their income. In addition, their outgoings were lower whilst they were on furlough as it coincided with pandemic-related restrictions on commerce and leisure. These employee types were therefore less likely to take on secondary employment for practical reasons, instead taking it on to keep them busy or help their communities.

The impact of the CJRS on employees’ wellbeing depended on their homelife, attitudes towards work, and personal financial circumstances. Those who lived with their families and did not strongly rely financially or emotionally on work, for example, Not Reliant on Work, Students, and Financially Secure Mid-life Workers, tended to experience better wellbeing than other employee types while on furlough. They enjoyed their time on furlough as they had no financial worries, appreciated being able to home-school their children when school attendance was restricted, could take the time to reconsider their priorities and spend time with family and on hobbies. Some Older Workers also fell into this category if they had few worries about their income or health whilst on furlough.

On the other hand, those who were emotionally or financially reliant on work, lived alone or in crowded households, and experienced financial pressure on furlough, for example Reliant on Work, Financially Pressured Mid-life Workers, and some Older Workers, tended to have poorer wellbeing. They could not enjoy their time not working as they had increased financial worries and lack of structure and fulfilment that work usually provided them. This impact was interlinked with the impacts of the wider pandemic and not always uniquely related to being placed on furlough.

The time of year and point in the pandemic also played a role in participants’ experiences and wellbeing when placed on furlough. Participants reported that the furlough period in spring and summer 2020 was easier than that between December 2020 and March 2021. This was due to the good weather and a sense of novelty about the social distancing requirements. However, December 2020 – March 2021 was more challenging due to the cold weather which made spending time outside less enjoyable, and any novelty felt during the first lockdown had worn off by this time.

Participants reported both long and short-term impacts on their work and career after being placed on furlough. The analysis found that these impacts were determined by the length of time on furlough and attitudes to work, rather than employee type. Shorter term impacts related to readjusting to working, sometimes after an extended period away from work whilst on furlough. Longer term impacts ranged from very little, for example, participants remaining in the job they had been placed on furlough from, to making significant changes. The group who made significant changes felt that their time on furlough had led them to re-evaluate their personal priorities leading to shifts in their attitudes to work. These participants changed job or stopped work all together, to achieve a work-life balance they were happy with.

10. Appendix

10.1 Timeline of the CJRS

The table below outlines the key changes to the CJRS over time and the evolving levels of employer versus government contributions (employee wages, pension and National Insurance contributions). Employers could voluntarily top-up wages to 100% throughout.

Table 1: Timeline of the CJRS

Time period	Government contribution: employer NICs and pension contributions	Government contribution: wages for hours not worked	Employer contribution: employer NICs and pension contributions	Employer contribution: wages for hours not worked	For hours not worked employee receives (per month)
March 2020 to July 2020	Yes	80% up to £2,500	No	No	80% up to £2,500
August 2020	No	80% up to £2,500	Yes	No	80% up to £2,500
September 2020	No	70% up to £2,187.50	Yes	10% up to £312.50	80% up to £2,500
October 2020	No	60% up to £1,875	Yes	20% up to £625	80% up to £2,500
November 2020 to June 2021	No	80% up to £2,500	Yes	No	80% up to £2,500
July 2021	No	70% up to £2,187.50	Yes	10% up to £312.50	80% up to £2,500
August 2021 to September 2021	No	60% up to £1,875	Yes	20% up to £625	80% up to £2,500

10.2 Quota group definitions and frequencies

Group	Group description	Number of interviews completed
A	Placed on furlough, returned to work, and were not placed on furlough again	18
B	Placed on furlough, returned to work, and were placed on furlough again at least once more	16
C	Placed on furlough and took up secondary employment while on furlough	11
D	Placed on furlough and were then made redundant by their employer	12
E	Continued working whilst some colleagues they worked closely with were on furlough	15
F	Continued working whilst other people in their organisation they did not work closely with were on furlough	8
	Total:	80

10.3 Topic guides

These are the documents used to guide the topics of discussion in the research interviews. Both documents refer to being placed on furlough as ‘being furloughed’ as this was a colloquial way people referred to being placed on furlough and was the phrasing most natural to participants. This enabled our discussions with participants to be more natural and removed any barriers to participants voicing their experiences and opinions. Participants who continued working are referred to as ‘non-furloughed’ employees for the same reason.

10.3.1 Topic guide for employees placed on furlough

Background to the research

As a response to the outbreak of the COVID-19 pandemic, in March 2020 HMRC announced an unprecedented support offer, the Coronavirus Job Retention Scheme (CJRS). The CJRS was designed to help employers whose operations were severely affected by the COVID-19 pandemic to retain their employees and protect the UK economy. Any entity with a UK payroll was eligible to apply for the CJRS, including businesses, charities, recruitment agencies and public authorities. Announced on 20 March 2020, CJRS, which was administered by HMRC, went live only a month later on 20 April.

HMRC have commissioned Ipsos to conduct a large-scale qualitative piece of research that will provide an in-depth and robust picture of employee’s experiences of the CJRS, both directly (those who were furloughed – this guide) and indirectly (those whose colleagues were furloughed – separate guide). The purpose of this research is to contribute to the wider evaluation of the CJRS.

Research objectives

This research aims to provide an in-depth and nuanced view of employees’ experiences of the CJRS, and its perceived impact upon them, both amongst furloughed employees and non-furloughed employees working in organisations which furloughed employees.

We are conducting 90 interviews, 64 with furloughed and 26 with non-furloughed employees. The interviews with furloughed employees aim to understand the following areas:

• understand employees’ experiences of being furloughed: how did employees find the experience of furlough, what interaction did they have with their employer, understanding and views of CJRS and changes over time, role and extent of training whilst on furlough.

• understand the perceived impacts of being furloughed: positive / negative impacts on work, future job prospects, wellbeing, health, finances, family and home life, other wider/long-term impacts.

• understand any differences in experiences between key groups: between employees on different phases of the scheme, between those who were / were not furloughed.

Using this guide

The topic guide uses the following conventions: bold for questions that should be covered in every interview, bulleted prompts for follow-up questions, and (moderator instructions) for moderator instructions. Some questions were targeted at specific participants depending on their profile information or the answers they gave during the interview.

For a definition of standard vs flexible furlough:

Standard furlough: a temporary leave of absence from work with employers being entitled to claim for a proportion of their wages through the CJRS.

Flexible furlough: where employers had the flexibility to bring employees who were on furlough back to work part-time. Employers had the flexibility to bring employees back to work for any amount of time and any shift pattern, while still being able to claim the CJRS grant for hours not worked.      

Introduction - 2-3 mins

• Thank participant for taking part.
• Introduce yourself and Ipsos: We are an independent research organisation and HMRC have commissioned us to conduct research with a range of employees about their experiences of the Coronavirus Job Retention Scheme (CJRS) or continuing to work whilst colleagues were on furlough. We’re interested to understand your experiences and views of being furloughed through the CJRS, including the impact this had on your employment, and other aspects of life.
• Explain the research: We are conducting a series of one-to-one interviews people who are currently or used to work in organisations which furloughed employees under the CJRS. We are speaking both to individuals who were furloughed and those who weren’t. This is a large-scale piece of research that aims to give HMRC a better understanding of people’s experiences of the CJRS, and how they have affected by it. These interviews form part of a wider piece of research to understand the impact of the CJRS.
• Explain how HMRC will use the research: The research findings will be used to improve HMRC’s understanding of how effective the scheme has been.
• Explain confidentiality: this conversation is completely confidential, and the findings will be reported anonymously. The only time we would disclose any information about you would be if you were to tell me something that suggests you or someone else is at risk of serious harm. In this case we may need to tell someone but would let you know first.
• Explain voluntary participation: if they do not wish to answer any of the questions, that is fine, please let me know and we can move on. Similarly, if they wish to withdraw their consent to take part at any time, or stop the discussion for any reason, then please let me know.
• Explain GDPR conditions: Ipsos requires a legal basis to process your personal data. Ipsos’ legal basis for processing your data is your consent to take part in this research.
• Consent to audio record: ask for their permission to audio record the interview, to help us to write up our notes and for analysis purposes. Recordings are stored securely, only accessible by the research team, and are permanently destroyed one year after the interview has taken place, unless they ask us to destroy the recording before this.
• Length of the interview: will be no more than one hour.
• Any questions before we begin?

GDPR consent (once the recorder is on) Ipsos’ legal basis for processing your data is your consent to take part in this research. Your participation in this research is voluntary. You can withdraw your consent for your data to be used at any point before, during or after the interview. Can I check that you are happy to proceed?

Background - 5 mins

• (Moderator instructions): This section of the guide introduces the participant to the research, builds rapport between the moderator and participant and gives the moderator information to probe on later in the interview. The moderator will ensure the participant feels comfortable enough to share details of their experiences. Throughout the interview, when we refer to furlough or ‘being furloughed’, this will be in reference to your experiences of being furloughed through the Coronavirus Job Retention Scheme (CJRS).
• I would like to start by asking some questions to understand a bit more about yourself and your job.
• First of all, would you mind telling me a bit about yourself – who you live with/how you spend your time day-to-day?
• Can you please tell me a bit about the work you were doing at the time you were furloughed through the CJRS? (moderator instructions) Prompt using screening information to find out about:
• Employer – what the organisation does; what sector they operate in; organisation structure and size
• Role – job title, what are your day-to-day responsibilities; do you work part time/full time? How long have you been in the role/organisation?

Going over the Pre-task - 5 mins

(Moderator instructions) Here moderators will discuss the answers given in the pre-task.

Thank you. Now I would like to turn to the pre-task that you received ahead of this interview. Thank you for completing it.

(Moderator instructions) Discuss pre-task questions:

1. How many times were you furloughed?

(Moderator instructions): note down details from this section to refer back to later in the interview. Develop a personal furlough timeline with participant covering: When first went on furlough, if / when went back to work, any multiple periods of furlough – when these were, how long lasted for etc. When complete check back with participant to ensure all dates / time periods / time frames are accurate.

2. For each furlough period:

- When were you furloughed?

- How long were you on furlough for?

- When did each furlough period end and what happened at that time (return to work, made redundant, left job)?

3. Were you fully furloughed or on flexible furlough?

• If you had multiple periods of furlough, did your furlough status (fully or partial) change throughout?

4. If you were furloughed multiple times, how did your experiences differ across the different times on furlough?

• If you were furloughed more than once, how far apart were the different furlough periods?

5. Can you please summarise how you felt about being furloughed?

• What were the positive aspects, if any, of being furloughed?

• What were the challenges, if any, of being furloughed?

6. Was anyone else in your household on furlough? (moderator instructions) Probe on when, if furlough periods overlapped or were separate, how many times other member(s) of household were furloughed.

6b. Did you undertake any training, learning or further education whilst on furlough?

6c. Did you undertake any alternative employment whilst on furlough, such as an additional new job?

7. How easy/difficult did you find thinking back to being furloughed? How easy/difficult was it to remember the details of timings?

Experiences of furlough - 15-20 mins

(Moderator instructions) Moderator explain: Now I’d like to discuss your experiences of being furloughed. We have sent you a timeline of the furlough scheme for you to refer to if this is helpful. I’d like to start by discussing the most recent events which happened in relation to being furloughed and we’ll then work backwards in time to the beginning of the pandemic, when the scheme was introduced.

In this section I will ask you about your experiences of being furloughed by doing an exercise called reverse chronology. This means I will first ask you questions about the end of the furlough scheme (that is, a time which is relatively more recent), and then work backwards throughout the period of the scheme until the beginning of the pandemic.

Refer to the individual’s furlough timeline and use questions and probes below as appropriate.

A. End of furlough

[If returned to their former work] Now, I would like you to think back to when you went back to work after being furloughed. If you were furloughed more than once, please think back to the most recent time you returned to work.

8. Please can you tell me about when you returned to work for the most recent time in [insert date]?
What communications did you receive around returning to work?

• How did you hear about this e.g. phone call, email, letter

• Who told you?

• What did they tell you?

• How much notice did you have?

9. Were you involved/consulted in the decision-making around when you would be coming back to work?

• IF yes: How did this happen? What form was this in?

10. How did you find returning to work?

• What went well/was easier?

• What didn’t go so well/was harder?

• What influenced how your transition back into work went? (moderator instructions) Probe on: going back to same employer, others coming back from furlough at the same time, communications from employer

11. What communication did you have with employer around this time?

• What was this about?

12. What, if anything, changed about your job / role when you returned to work?

• (Moderator instructions) Probe on: Workload (more / less work), working hours and patterns, pay, responsibilities (e. more / less), job title, any changes role / department, work environment (e.g. working from home, social distancing in office, screens etc.)

• Changes to your team e.g. size, structure or personnel?

• What input / influence did you have on these changes?

• Did these changes have a positive or negative impact on your role?

• What influence do you think being on furlough had on your experiences? (Would this have happened anyway or was it because you were furloughed?)

[If they didn’t return to their former work] Now, I would like you to think back to when your time on the furlough scheme came to an end.

13. I understand that you did not return to your previous job after being furloughed. Can I check whether this was your choice or if you were made redundant?

Please can you tell me more about this?

• How long were you on furlough before you left that job/were made redundant?

• Did you have a second job whilst on furlough? If yes: are you still working in this job? Did this influence your decision to leave your other job?

• (Moderator instructions) If they were involved in the decision: What factors did you consider in leaving your job? When did you decide – before or after being told you would be coming off furlough?

• (Moderator instructions) If they weren’t involved in decision (e.g. made redundant): How was this decision communicated to you?

• What has happened next for you? (moderator instructions) Probe on – working somewhere else, training, education, self-employment, time out, time at home etc.

• What factors were involved in your decision about what to do next?

• (Moderator instructions) If they are now in new employment: How does your new job compare to your previous job (the one you were furloughed on)?

B. Furlough period

(Moderator instructions) Refer back to personalised timeline and explain you’d like to explore their experiences whilst on furlough

14. Can you please describe your experiences of being on furlough? (Moderator instructions) For those who had multiple periods on furlough, probe on each one and similarities / differences between them.

• Positive aspects and challenges of being furloughed?

• As time went on, were there any changes to your experiences of being furloughed, or how you felt about it?

Interviewer: Refer back to the timeline for specific prompts at different stages (e.g., first lockdown vs subsequent lockdowns, changes to the CJRS in terms of government / employer contribution etc.)

• [If furloughed during these times, refer to timeline] What impact did the easing of social distancing restrictions have on how you felt about being furloughed?

• [If furloughed during these times, refer to timeline] What impact did the tightening of social distancing restrictions have on how you felt about being furloughed?

[For those who had multiple periods of furlough]: How long were you back at work between time on furlough?

• What was your longest period on furlough?

• How did you find going on and off furlough?

15. When you were on furlough, how did you spend your time during your usual working hours?

16.Removed

[If did not undertake training/learning offered by their employer / related to their job during furlough]

At the start of the interview, you mentioned you did not do any training, learning or further education whilst on furlough… can you tell me why that is?

• Were you aware of any opportunities to carry out training?

• Was there anything holding you back from carrying out training?

• Do you know if any training was offered to colleagues who continued to work whilst you were on furlough?

[If undertook training/learning offered by their employer / related to their job during furlough]

17. At the start of the interview, you mentioned you undertook training, learning or further education whilst on furlough. What was your experience of the training you undertook whilst on furlough? By this we mean training that was offered by your employer / specifically related to your job area.

• What type of training did you undertake?

• How did you find out about training and learning opportunities?

• What role did your employer play in providing information or support for these?

• How much choice did you have regarding whether to participate, or what to participate in?

• How was this training administered? (Training programme, online through employer, YouTube videos etc.)

• How long did you spend doing training activities? (Ad Hoc, regular hours, one block of time)

• Did you receive any other support from anyone else?

• Do you know if your colleagues who continued to work whilst you were on furlough undertook similar training?

• Are you aware of any differences between training opportunities that you had compared to colleagues of yours who were not furloughed?

• What were the benefits of completing training?

• Were there any barriers or challenges when completing training?

• What did not go well, or could have been better?

18. What impact has this training had on your work or career?

And what about any impacts on your career / future job prospects? Probe on – job title, role at work, responsibilities etc

[If did not take on alternative employment during furlough]

19. At the start of the interview, you mentioned that you did not undertake any alternative employment whilst on furlough, such as an additional new job. can you tell me why that is?

[If took on alternative employment during furlough]

20. At the start of the interview, you mentioned that you took on an additional job whilst on furlough. How was your experience of taking on alternative employment during furlough?

• Please can you tell me when you started another job?

• What factors were involved in this decision?

• Was anybody else involved in this decision?

• How long did it take to find alternative employment?

• What kind of work did you do?

• Was this similar or different to previous role (probe on pay differences)

• Was this temporary or permanent work?

• Number of hours worked?

• Why did you look at this kind of work?

• How long did you do this role for?

• Whose decision was that?

• What conversations, if any, did you have about this with your existing employer?

• Were there any ways that your new work affected existing role?

• Were there any conditions on new employment?

• Did you continue working in this job whilst on furlough?

C. Start of furlough

21. Can you remember your first thoughts and reactions to hearing about the scheme?

22. How did you hear about the scheme? (moderator instructions) Ask participant to refer to timeline if needed. Then probe:

• Employer

• Media

• Personal relations / family / colleagues

23. How did you find out that you would be furloughed?

• Were you involved in this decision? Why did you request to be put on furlough?

• How was this communicated? What other conversations happened about this?

• How did you feel when you were told you would be furloughed? Can you remember your first reactions?

• How would you describe the communications with your employer at this time?

24. How did you feel about the prospect of being furloughed?

• Did you have any concerns?

• How did you feel about your job security? How had you been feeling about this prior to hearing about the furlough scheme?

• How did you feel about changes to your household income? How had you been feeling about this prior to hearing about the furlough scheme?

• Was anything unclear?

25. In your opinion, how well did you understand the scheme and subsequent changes to the scheme over time?

• How much did you look into the details of the scheme, as it changed? Did you do any research into it?

• What did your employer tell you about changes to the scheme?

• Where did you expect to get this information?

26. What was your understanding of who contributed to your furlough payments?

• (Moderator instructions) Ask open - then probe: employer, government

• (Moderator instructions) If employer topped up wages: What did you think of your employer topping up your wage after the initial furlough contribution from government?

• (Moderator instructions) If employer did not top up wages: What did you think of your employer not topping up your wage after the initial furlough contribution from government?

• And what was your understanding of how this changed over time?

Perceived impacts - 15-20 mins

(Moderator instructions) Drawing on their previous responses, participants will be asked about what the positive and negative impacts of the CJRS have been on them. This will include thinking about how impacts may have changed as the scheme changed, and will encompass short term, medium term and long term impacts.

The next questions will be about how being furloughed has affected you.

27. In your own words, can you describe how being furloughed affected your life outside of work?

(Moderator instructions) Moderator to initially note what areas of life the participant identifies spontaneously and then work through the areas identified below, probing on both positives and challenges.

28. Can you describe how being furloughed has affected your current employment?

• Were there any changes to your current role and day-to-day responsibilities compared to before you went on furlough?

• Were there any changes to your work environment e.g. people they work with changing, physical environment changing (working from home or social distancing)

• Did any of these impacts change as the scheme went on and changed over time?

29. Can you describe how being furloughed has affected your future job prospects and career as a whole?

• Impacts on your ability to progress and speed of progression

• How do you feel about your career, your goals and aims

• Did any of these impacts change as the scheme went on and changed over time?

30. Can you describe how being on furlough affected your finances?

• Did you experience any changes in earnings?

• Did you experience any changes in saving or spending behaviour (e.g. not having to commute, childcare, etc)?

• Have you had to make any changes to your outgoings as a result of consciously cutting back on spending? e.g clothes, takeaways etc.

• Did any of these impacts change as the scheme went on and changed over time?

31. Can you describe how being on furlough affected your wellbeing and health? (moderator instructions) Probe on physical and mental wellbeing and health (e.g. being at home instead of working – and what impact this had on them).

• Did you experience any changes to your routine?

• Did any of these impacts change as the scheme went on and changed over time?

32. Can you describe how being on furlough affected your family and home life?

• Were there any other changes in other responsibilities in your home life for example, changes to your caring responsibilities?

• Did any of these impacts change as the scheme went on and changed over time?

33. Are there any other impacts, short-term or long term, that we haven’t discussed?

• (Moderator instructions) Probe: positives and challenges

• Did any of these impacts change as the scheme went on and changed over time?

34. Finally, how do you think you would have been affected had there not been a furlough scheme? e.g. if you had (immediately) been made redundant rather than furloughed.

• How do you feel your wellbeing would have been affected?

• How do you feel your finances would have been affected?

• How do you feel your work life balance would have been affected?

Overall views of the CJRS - 5 mins

(Moderator instructions): This final section will provide an opportunity to gather employees’ overall views of the scheme. Participants will be asked to summarise the most positive and most negative aspects of the scheme from their perspectives, and to consider any improvements or areas for learning.

These are the final questions I have for you today, thank you again for taking the time to speak to me.

35. What are your overall views of the furlough scheme?

• What impact do you think the furlough scheme will have in the long-term?

• Do you think the scheme started and ended at the right time to support you?

• What impact do you think the scheme had on supporting your individual and household income?

o In your opinion, did the scheme have the right level of flexibility to support your employment and organisation?

36. Could you please summarise the most positive and most challenging aspects of being furloughed for you personally?

• What makes you say this?

37. Is there anything that would have made your experience of furlough better? (moderator instructions) (Probe on: communication from employer, information from government, timings, etc)

• What makes you say this?

• Thinking about the scheme’s aim to protect jobs during the pandemic, is there anything else that could have been improved to this end?

Wrap up - 5 mins

Explain that the interview is almost at a close, and you want to summarise the key points from the discussion:

• How was your overall experience of being furloughed?

• What was the most significant impact of being furloughed for you?

Incentive: Thank participant and remind them of confidentiality. Explain that they can get in touch if they have any further comments or questions about the research

10.3.2 Topic guide for employees who continued working

Background to the research

As a response to the outbreak of the COVID-19 pandemic, in March 2020 HMRC announced an unprecedented support offer, the Coronavirus Job Retention Scheme (CJRS). The CJRS was designed to help employers whose operations were severely affected by the COVID-19 pandemic to retain their employees and protect the UK economy. Any entity with a UK payroll was eligible to apply for the CJRS, including businesses, charities, recruitment agencies and public authorities. Announced on 20 March 2020, CJRS, which was administered by HMRC, went live only a month later on 20 April.

HMRC have commissioned Ipsos to conduct a large-scale qualitative piece of research that will provide an in-depth and robust picture of employee’s experiences of the CJRS, both indirectly (those whose colleagues were furloughed – this guide) and directly (those who were furloughed – separate guide). The purpose of this research is to contribute to the wider evaluation of the CJRS.

Research objectives

This research aims to provide an in-depth and nuanced view of employees’ experiences of the CJRS, and its perceived impact upon them, both amongst furloughed employees and non-furloughed employees working in companies which furloughed employees.

We are conducting 90 interviews, 64 with furloughed and 24 with non-furloughed employees. The interviews with non-furloughed employees aim to understand the following areas:

• The experiences of non-furloughed employees whose colleagues were furloughed through the CJRS: how was the experience of staying in work whilst others were furloughed through the CJRS, would these employees want to have been furloughed through the CJRS themselves.

• Understand any differences in experiences between key groups: between employees on different phases of the scheme, between those who were / were not furloughed., between those who worked more/ less closely with colleagues who were furloughed.

Introduction - 2-3 mins

• Thank participant for taking part.
• Introduce yourself and Ipsos: We are an independent research organisation and HMRC have commissioned us to conduct research with a range of employees about their experiences of the Coronavirus Job Retention Scheme (CJRS) or continuing to work whilst colleagues were on furlough. We’re interested to understand your experiences and views of being furloughed through the CJRS, including the impact this had on your employment, and other aspects of life.
• Explain the research: We are conducting a series of one-to-one interviews people who are currently or used to work in organisations which furloughed employees under the CJRS. We are speaking both to individuals who were furloughed and those who weren’t. This is a large-scale piece of research that aims to give HMRC a better understanding of people’s experiences of the CJRS, and how they have affected by it. These interviews form part of a wider piece of research to understand the impact of the CJRS.
• Explain how HMRC will use the research: The research findings will be used to improve HMRC’s understanding of how effective the scheme has been.
• Explain confidentiality: this conversation is completely confidential, and the findings will be reported anonymously. The only time we would disclose any information about you would be if you were to tell me something that suggests you or someone else is at risk of serious harm. In this case we may need to tell someone but would let you know first.
• Explain voluntary participation: if they do not wish to answer any of the questions, that is fine, please let me know and we can move on. Similarly, if they wish to withdraw their consent to take part at any time, or stop the discussion for any reason, then please let me know.
• Explain GDPR conditions: Ipsos requires a legal basis to process your personal data. Ipsos’ legal basis for processing your data is your consent to take part in this research.
• Consent to audio record: ask for their permission to audio record the interview, to help us to write up our notes and for analysis purposes. Recordings are stored securely, only accessible by the research team, and are permanently destroyed one year after the interview has taken place, unless they ask us to destroy the recording before this.
• Length of the interview: will be no more than one hour.
• Any questions before we begin?

GDPR consent (once the recorder is on) Ipsos’ legal basis for processing your data is your consent to take part in this research. Your participation in this research is voluntary. You can withdraw your consent for your data to be used at any point before, during or after the interview. Can I check that you are happy to proceed?

Background - 5 mins

(Moderator instructions) This section of the guide introduces the participant to the research, builds rapport between the moderator and participant and gives the moderator information to probe on later in the interview. The moderator will ensure the participant feels comfortable enough to share details of their experiences.

I would like to start by asking some questions to understand a bit more about yourself and your job.

• First of all, please tell me a bit about yourself – who you live with/how you spend your time day-to-day?

• Can you please tell me a bit about your work? (moderator instructions) Prompt using screening information to find out about:

• How long have you been employed by your current employer? Is this the same employer you were working for during the pandemic / which put your colleagues on furlough? (moderator instructions) If not -ask participant to think about their previous employer/ their employer who did furlough colleagues.

  o Employer – what the organisation does; what sector they operate in; organisation structure and size;

  o Role – job title, what are your day-to-day responsibilities; do you work part time/full time?, How long have you been in the role/ organisation?

• And when your organisation furloughed some employees, to the best of your knowledge, what was the split between those on furlough and those who stayed at work?

[If participant has changed employer since this point then ask them to answer the questions based on their employment during the furlough period.]

• Thinking about the colleagues who were furloughed, how closely would you normally work with these colleagues? (e.g. part of immediate team, department, wider organisation)

• To the best of your knowledge, were your colleagues all furloughed for the same amount of time or did this vary? (moderator instructions) Ask participant for the approximate date – prompt to use the timeline if needed

• To the best of your knowledge, how long were they furloughed for? (If not all the same, try and establish what the different time periods were.)

Going over the Pre-task - 5 mins

(Moderator instructions) Here moderators will discuss the answers given in the pre-task questions.

Thank you. Now I would like to turn to the pre-task that you received ahead of this interview. Thank you for completing it.

(Moderator instructions) Discuss pre-task questions:

1. Can you please summarise how you felt about the period of time you were working whilst colleagues were on furlough?

• What were the positive aspects, if any, of working whilst colleagues were on furlough?

• What were the challenges, if any, of working whilst colleagues were on furlough?

2. What communication did you have from your employer about your colleagues going on / being on furlough and returning to work? (moderator questions) Summarise only as this will be covered in more detail later.

3. How easy/difficult did you find answering these questions?

Experience of working whilst colleagues were furloughed - 20 mins

(Moderator instructions) Moderator explain: Now I’d like to discuss your experiences working in an organisation which furloughed some employees whilst you were still working yourself. We have sent you a timeline of the furlough scheme for you to refer to if this is helpful. I’d like to start by discussing the most recent events in relation to the furlough scheme and we’ll then work backwards in time to the beginning of the pandemic, when the scheme was introduced.

I understand that while your employer did furlough some employees, you were working.

In this section I will ask you about your experiences by doing an exercise called reverse chronology. This means I will first ask you questions about the end of the furlough scheme (that is, a time which is relatively more recent), and then work backwards throughout the period of the scheme until the beginning of the pandemic.

A. End of furlough

Now, I would like you to think back to when your colleagues came back to work after being furloughed. If some colleagues were furloughed more than once, please think back to the most recent time they returned to work.

4. Please can you tell me about when you first found out that your colleagues would be starting to come back to work? (moderator instructions) Prompt participant to use timeline if needed.

• What was your reaction to your colleagues returning to work?

• Who communicated this? How?

• What else, if anything, did your employer tell you about this?

• Who was involved/consulted in the decision-making around when colleagues would be coming back to work?

• How busy/quiet was the organisation at this time?

• Did all your colleagues return at the same time, or over a period of time?

5. And when your colleagues returned to work from furlough, how did you find this?

• What went well? What went less well?

• What impact (if any) did their return have on your day-to-day role and responsibilities?

• Were there any changes, in the business, after they returned from furlough?

6. What was your reaction when Government announced that the CJRS would end in September 2021?

• How did you think this might impact your organisation?

B. Furlough period

We are now going to look further back in time, to the period that your colleagues were put on furlough.

7. Can you recall when your colleagues were furloughed? (moderator instructions) Probe for approximate dates / month.

8. Can you tell me how your colleagues being furloughed affected your day-to-day working life?

9. Can you tell me about any changes in your day-to-day responsibilities when your colleagues were initially furloughed? (moderator instructions) Explore fully, then probe to understand which were related to Covid-19 and which were directly related to the CJRS.

• Any changes to responsibilities? E.g need to take on furloughed colleagues responsibilities?

• Any promotions – specifically as a result of continuing to work whilst others were on furlough.

• Any changes to salary or benefits?

10. How did your experience of working whilst your colleagues were on furlough change over time? For example, if your colleagues were coming back to work or working part time as the furlough scheme developed.
(Moderator instructions) Probe on:

• Introduction of flexible furlough

• The change in eligibility criteria

• The change in government contribution

• The change in employer contribution

• How did you feel about changes to the furlough scheme – e.g. having colleagues returning on a part time basis?

• How did you keep up to date with changes to the furlough scheme?

11. Who was involved in making decisions about how your role would change or be affected?

• Were you given any choices of what work to do / not do?

• How did you feel about this?

12. What was the impact on your career (e.g., future job prospects) during this period?

13. Did you undertake any training or upskilling whilst colleagues were on furlough?

[If yes]:

• What type of training did you undertake?

• How did you find out about training and learning opportunities?

• What role did your employer play in providing information or support for these?

• How much choice did you have regarding whether to participate, or what to participate in?

• How was this training administered? (Training programme, online through employer, YouTube videos etc.)

• How long did you spend doing training activities? (Ad Hoc, regular hours, one block of time)

• Did you receive any other support from anyone else?

• Do you know if your colleagues who continued to work whilst you were on furlough undertook similar training?

• Are you aware of any differences between training opportunities that you had compared to colleagues of yours who were not furloughed?

• What were the benefits of completing training?

• Were there any barriers or challenges when completing training?

• What did not go well, or could have been better?

[If no]:

• Were you aware of any opportunities to carry out training?

• Were there any barriers to carry out training?

• Do you think this will have any effect on your career?

• Do you know if any training was offered to colleagues who were on furlough?

14. And thinking generally about the time that employees were furloughed, how was your organisation being affected by the pandemic at this time? (moderator instructions) E.g. busier / quieter than usual? Working from home?

C. Pre furlough

15. Now thinking all the way back to the beginning of the pandemic and the introduction of the CJRS, how did you first find out that your employer would be furloughing some people?

(Moderator instructions) Ask participant to refer to timeline if needed. Then probe: - Employer

• Media

• Personal relations / family / colleagues

• What communication did you have with your employer about this?

• Where else did you get information about this from?

16. Can you remember your first thoughts / reactions to hearing about the scheme?

17. How did you find out that you would continue working whilst colleagues were furloughed?

18. What do you know about how your business decided which employees would be furloughed and which would continue to work? (moderator instructions) Probe on job roles, area of the business worked in

19. To what extent were employees involved in the decision about being furloughed or stay in work?

20. How did you/your employer come to the decision for you to continue to work whist colleagues were furloughed?

• What questions did this raise for you?

21. How did you feel about continuing to work whilst some colleagues were furloughed?

• [If involved in the decision] What did you consider when thinking about whether or not you would like to be furloughed?

22. If it had been completely up to you, would you have chosen to be furloughed or continued to work? Why?

23. And again, thinking about before your colleagues were furloughed, how did you think that the scheme might affect your own job role?

• Did this turn out to be true; change over time?

• Did you expect to be furloughed too at some point?

Perceived impacts - 10 mins

(Moderator instructions) Drawing on their previous responses, participants will be asked about what the impacts of the CJRS have been on them. This will include thinking about how impacts may have changed as the scheme changed, and will encompass short term, medium term and long term impacts.

The next questions will be about how the scheme affected you.

24. In your own words, can you describe how the furlough scheme has affected your life outside of work?

(Moderator instructions) Moderator to initially note what areas of life the participant identifies spontaneously and then work through the areas identified below, probing on both positives and challenges

25. Can you describe how the furlough scheme has affected your current employment?

• Other than what you’ve already told me, were there any changes to your current role and day-to-day responsibilities?

• Any changes to work environment e.g. people they work with changing, physical environment changing (working from home or social distancing)

• Did any of these impacts change as the scheme went on and changed over time?

26. Can you describe how the furlough scheme has affected your future job prospects and career as a whole?

• Impacts on your ability to progress and speed of progression

• Feelings about career, and your own goals and aims

• Did any of these impacts change as the scheme went on and changed over time?

27. Can you describe how the furlough scheme affected your finances?

• Did you experience any changes in earnings?

• Did you experience any changes in saving or spending behaviour (e.g. not having to commute, childcare, etc)?

• Did any of these impacts change as the scheme went on and changed over time?

28. Can you describe how the furlough scheme has affected your wellbeing and health? (moderator instructions) Probe on physical and mental wellbeing and health (e.g. if they were home instead of in the office during the week – and what impact this had on them).

• Did you have any periods of leave due to Covid?

• Did you experience any changes to your routine?

• Did any of these impacts change as the scheme went on and changed over time?

29. Can you describe how the furlough scheme has affected your family and home life?

• Were there any other changes in other responsibilities in your home life for example, changes to your caring responsibilities?

• Did any of these impacts change as the scheme went on and changed over time?

30. Are there any other impacts, short-term or long term, that we haven’t discussed?

• (Moderator instructions) Probe: positives and challenges

• Did any of these impacts change as the scheme went on and changed over time?

31. Finally, how do you think your life would have been affected if you had been furloughed?

• How do you feel your wellbeing would have been affected?

• How do you feel your finances would have been affected?

• How do you feel your work life balance would have been affected?

Views of the CJRS - 5 mins

(Moderator instructions) This final section will provide an opportunity to gather employees’ overall views of the scheme, including their views of the changes in the scheme as it went on. Participants will be asked to summarise the most positive and challenging aspects of the scheme from their perspectives, and to consider any improvements or areas for learning.

These are the final questions I have for you today, thank you again for taking the time to speak to me.

What are your overall views of the CJRS (furlough) scheme?

• What impact do you think the furlough scheme will have in the long-term?

• Do you think the scheme started and ended at the right time?

• In your opinion, did the scheme have the right level of flexibility to support your organisation?

32. Thinking about everything we discussed today, could you please summarise your overall experience of continuing to work whilst some of your colleagues were furloughed?

• What makes you say this?

• What impact do you think the furlough scheme had on you?

33. What’s the one thing that could have made your experience of continuing to work whilst others were furloughed better?

• What makes you say this?

Wrap up - 5 mins

(Moderator instructions) Explain that the interview is almost at a close, and you want to summarise the key points from the discussion:

• What impact did it have on you continuing to work whilst your colleagues were furloughed?

• What was the most significant impact of the furlough scheme for you?

Incentive: Thank participant and remind them of confidentiality. Explain that they can get in touch if they have any further comments or questions about the research

11. Ipsos’ standards and accreditations

Ipsos’ standards and accreditations provide our clients with the peace of mind that they can always depend on us to deliver reliable, sustainable findings. Our focus on quality and continuous improvement means we have embedded a “right first time” approach throughout our organisation.

1. 80% of their income, to a maximum annual income of £2500 per month. ↩