Employees should not work for a second employer whilst they are on Furlough Leave. Furlough Leave is a leave of absence from work, like annual leave. The employer may request they return to work at any time, so they need to be available for work.
However, it may be possible for the employer to permit an employee undertaking work outside of their usual contracted hours. However, their contracted hours must not exceed a 48-hour working week.
Whether they are permitted to work for another employer can also be determined with the clause within their employment handbook. Some clauses may state, only with the employers agreement.
If employees do undertake work for a second employer outside of their usual working hours, then it’s likely they will be have a second income tax deducted from their new salary with the new employer.
Employees could undertake volunteer work, which could include their existing employer, whilst they are on Furlough Leave; but they cannot carry any work fo the employer. They can attend training and be included in some forms of communication.
www.specialisedhr.co.uk