I am connected to a charity which employs four staff who are currently still working as part of their work involves taking care of animals (which of course still needs to happen), however the income generating side of the business (teaching, lessons, facility hire) is all closed down for now.
So far the employees have just paid been paid as normal as they have been working. It has been suggested that it may be possible to furlough them and ask them to volunteer to work during this time. The charity would top up the additional 20% so effectively they are still paid the same.
They would not be doing anything that directly generates revenue or income as these activities are not permitted currently. We also have one admin person but some of their work at the moment is related to encouraging donations - does this count as income and therefore they cannot be furloughed?
Can anyone advise if this is allowed within the rules of the Furlough scheme?
In a HMRC webinar on 20th April the following question was raised, its not quite the same as your question but the HMRC answer still contains the answer you are looking for as shown in red below. The employees you refer to can to volunteer work but not for their current employer as they would still be providing a service to their employer, which as detailed they are unable to do as a furloughed worker under the Coronavirus Job Retention Scheme.
The full HMRC guidance is available as detailed below
Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme
Q: We have individuals who have 2 or more seperate contracts with us under the one PAYE scheme. They are not required in both roles. Can we furlough them in one role but keep them on another role? Two different jobs and contracts but one employer.
A: Furloughed workers are people who have been asked to stop working, but are retained on their employer’s payroll.
To qualify for the Coronavirus Job Retention Scheme, furloughed workers can’t undertake any work for their employer, or for any organisation linked or associated with the organisation. Furloughed employees can take part in volunteer work or training, as long as they do not provide services to, or generate revenue for, their employer or for any organisation linked or associated with their organisation. If an employee has more than one job, they can still work for their other employer - each job is separate