If you cannot maintain your current workforce because your operations have been severely affected by coronavirus (COVID-19), you can furlough employees and apply for a grant that covers 80% of their usual monthly wage costs, up to £2,500 a month, plus the associated Employer National Insurance contributions and pension contributions (up to the level of the minimum automatic enrolment employer pension contribution) on that subsidised furlough pay.

This is a temporary scheme in place from 1 March 2020 and extended to end in October, employers can use this scheme anytime during this period. It is designed to help employers whose operations have been severely affected by coronavirus (COVID-19) to retain their employees and protect the UK economy. However, all employers are eligible to claim under the scheme and the government recognises different businesses will face different impacts from coronavirus.

Employee Eligibility

• you can claim for employees that were employed as of 19 March 2020 and were on your PAYE payroll on or before that date; this means that you will have made an RTI submission notifying us of payment of that employee on or before 19 March 2020
• employees that were employed as of 28 February 2020 and on payroll (i.e. notified to us on an RTI submission on or before 28 February) and were made redundant or stopped working for you after that, and prior to 19 March 2020, can also qualify for the scheme if you re-employ them and put them on furlough.

How to Claim

• the online claim service was launched on GOV.UK on 20th‌‌ April 2020 
• the only way to make a claim is online – the service has help with calculating the amount you can claim
• you can make the claim yourself even if you usually use an agent
• claims will be paid within 6 working days; you should not contact HMRC unless it is absolutely necessary – any queries should be directed to your agent, representative or HMRC webchat service
• HMRC cannot answer any queries from employees – they will need to raise these with their employer or agency