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.