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Answered: NEC ECC: Defined Cost - Furlough Top Up Payments

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No, it is not recoverable because furloughing means that the employee must stop all work, except in a fe circumstances such as
- training
- essential duties as a director of a company.

Defined Cost is included "only if it is incurred in order to Provide the Works" - see opening para in NEC4 ECC, but there is similar statement in NEC3 ECC.

The 20% top-up  is not being incurred to Provide the Works, therefore it is not a Defined Cost.

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