I’d be interested to know why you wouldn’t be applying for the wage subsidy – it’s sort of there to help both employer and employees out.

It’s right that you can only apply leave entitlements with employee consent and no doubt they would be asking as to why the subsidy hasn’t been applied for.

Maybe you are lucky in that your revenue hasn’t reduced below 30% as yet… but likely to do so I would suggest in coming month(S).

I imagine you will have a standard clause for Force Majeure in your employment contract that enables you to do a lot of things, but that should be wisely applied after taking legal advice – but not only that maintaining good relations and acting reasonably and in good faith will also be key to avoid ET claims at a later date and keep the employees you will need coming out of this