Below is a link to a template letter notifying employees of the need to furlough workers because of the COVID 19 pandemic. If your employment contract with your employees does not include a clause allowing for the furloughing of workers, you will need to adapt the letter accordingly and ensure that employees have agreed to be furloughed on reduced salary.
https://blog.emmersonaccountants.com/?page_id=145
Employees should sign a consent form to confirm their agreement with the furloughing and 80% salary.
https://blog.emmersonaccountants.com/?page_id=156
If you require any further information please do get in touch.