We have all been through the first phase of COVID-19 working arrangements, including the Government's CJRS. Government funding is now available until the end of October for employers who are still facing financial challenges, but how will this function in practice as some employees "return to work", but others do not? What does it mean for DB and DC pensions, including salary sacrifice and flex benefits? How does this next stage affect automatic enrolment and the difficult issues around other workplace benefits as providers adjust to new medical and financial risks? What is the meaning of "actively at work" and how much has the law actually changed?

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Originally published 8 June 2020

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