It is very difficult for employers. I don't think there are a lot of you who are self employed who have grasped what is going on if you are employer or an employee. To furlough staff at 80% the employer must make up the other 20% or the employer only receives 80% of the so called 80%.
No, this isn't right.
To furlough staff the employer won't end up out of pocket - if they don't want to. The employer pays the 80% up front and then claims it back from the government (gov is just getting it's admin together).
There is no LEGAL requirement to top the wages up to the 100%, but government has asked (asked, not forced) employers to do so and there is no legal requirement for employers to do so either.
So the employer is not out of pocket.
Wor Little Un has been furloughed and her employer is topping it up to the 100%. But he doesn't have to.