Furloughed employees due to take a period of paid family leave (such as maternity, adoption, etc) will be entitled to pay for this leave based on their usual earnings, not the amount they are receiving while furloughed.
The calculations that determine the rate of pay for these types of leave are based on the employee’s “normal weekly earnings”, which is their average earnings over an eight-week reference period. In addition, eligibility for paid family leave is subject to employees meeting the lower earnings limit.
As furloughed employees receive 80% of their pay under the Coronavirus Job Retention Scheme, it could have the effect of lowering their average earnings, therefore reducing their entitlement while on leave. It may also have taken some employees below the lower earnings threshold, resulting in them no longer being eligible for pay whilst on leave.
However, under new Regulations (The Maternity Allowance, Statutory Maternity Pay, Statutory Paternity Pay, Statutory Adoption Pay, Statutory Shared Parental Pay and Statutory Parental Bereavement Pay (Normal Weekly Earnings etc.) (Coronavirus) (Amendment) Regulations 2020 (SI 2020/450), those due to start paid family leave on or after 25 April 2020 will be entitled to pay based on their usual earnings and so will not see a reduction in their entitlements on account of being furloughed.