HM Revenue & Customs (HMRC) has now published detailed guidance for operation of the Coronavirus Job Retention Scheme, which is intended to reimburse up to 80 per cent of the wage costs of a ‘furloughed worker’.

The guidance confirms a number of points including:

• The scheme applies only to workers who were on the payroll on 28 February 2020;
• Workers made redundant since 28 February 2020 can be included in the scheme, if you agree to take them back on; and
• The scheme covers full-time and part-time employees, employees on agency contracts and employees on flexible or zero-hour contracts.

[Read the guidance for employers on the HMRC website]

[Read the guidance for employees on the HMRC website]

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