Maternity Allowance and furlough

In general, working for more than 10 days affects maternity allowance. What about someone furloughed? Reg 2(1) here refers to “doing work in employment”. I therefore think it could be fine.

This won’t be relevant for someone already on maternity leave on 28/02/2020, as the Treasury Direction (para 6.4) does not allow them to be furloughed until the end of the leave as contemplated at its commencement. However, if the maternity leave started after that date, I can’t see any reason not to end the mat. leave, be furloughed and continue getting maternity allowance.