In order to be furloughed your employer must seek your agreement and this must be put in writing.  So, in short you cannot be furloughed unless you agree to it.  If you refuse to be furloughed, then you remain entitled to your normal contractual pay and terms and conditions.  However, some employers may have a ‘lay-off’ or ‘short-time’ clause in the contract which may entitle them to send you home with no pay or only a very reduced statutory payment called ‘guarantee pay’ which only amounts to around £145 over a three month period.  Even if an employer does not have a ‘lay-off’ clause or ‘short-time’ clause in the contract of employment in some circumstances an employer may decide to make employees redundant or close their business.  It is important to consider the financial implications if you are considering refusing to be furloughed and seek advice.