However, this was the same for most government initiatives and not specific to the CJRS, employers said.

Some employers reported that they had directly heard of misuse of the scheme – for example, knowing about friends or family members working, or being asked to work, while their employer claimed furlough pay.

The furlough scheme was launched in March 2020 and at the time the government paid 80% of furloughed staff salaries, adding up to a £80bn plus bill.

The levels of fraud identified in the scheme amounted to £4.5bn according to HMRC with investigations ongoing into abuse of furlough.

The HMRC research focused on the use of CJRS and employer understanding of the scheme. It said that ‘the CJRS afforded users thinking time and breathing space to make more effective decisions in a time of considerable uncertainty, and all users felt the CJRS had made a positive impact on their organisation.