Yes, TPR has advised that all usual pension contribution deductions apply – even if you’re using grants to pay to keep staff on payroll. This includes paying the agreed levels of pension contributions, including meeting the statutory minimums for pension contributions, paying at least 3% as an employer.
You can also choose to top this up to cover your employees’ contributions or deduct this from salaries as normal.
From July 2020 furloughed workers have been able to return to work part-time with employers being asked to contribute towards the salaries of their furloughed staff.
Salaries of all furloughed workers, full- and part-time, remain pensionable.