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If the government and Employers can't guarantee a workers safety then they should make every effort to help them financially. There's an irony here in that some of the piss their pants tell tales who are so concerned about public safety and the spread of Covid that they spy on their neighbours are the ones who think that people should be rushed back into work.
The company will need to make sure it is safe, or every precaution is met and the correct equipment is provided. I'm sure that there will be directive from the HSE and Unions although whether or not it'll be enforceable is another matter. I'm pretty sure that this fantastic government will have the correct directive in place before Furlough payments end!
That is key - if the companies are not meeting HSE rules then people can legitimately refuse to work. Not sure they will retain furlough for that purpose though. Some companies may say it is too expensive to adopt the new rules and use that as an excuse to cut back the workforce too.