Both you and your employee must agree to the furlough of their position. Once agreed you must write to your employee confirming they have been furloughed to be eligible to claim.
Employees must have been on your PAYE payroll on 28 February 2020. They can be on any type of contract, including a zero-hour contract or a temporary contract.
This scheme does not apply if you are self-employed or to any income from self-employment.
The grant will start on the day staff were placed on furlough and this can be backdated to 1 March.
If your staff member currently has more than one employer
Employees can be put on furlough by one employer and continue to work for another, if it is permitted within their employment contract.
If they’re put on furlough by more than one employer, they’ll receive separate payments from each employer. The 80% of their normal wage up to a £2,500 monthly cap applies to each job.
If staff are on Maternity Leave, contractual adoption pay, paternity pay or shared parental pay
At least 2 weeks Maternity Leave (4 weeks if you work in a factory or workshop) must be taken immediately following the birth of their baby. This is a health and safety requirement. In practice, most women start their Maternity Leave before they give birth.
If they are eligible for Statutory Maternity Pay (SMP) or Maternity Allowance, the normal rules apply, and you will be entitled to claim up to 39 weeks of statutory pay or allowance.
If they qualify for SMP, they will still be eligible for 90% of ytheir average weekly earnings in the first 6 weeks, followed by 33 weeks of pay paid at 90% of your average weekly earnings or the statutory flat rate (whichever is lower). The statutory flat rate is currently £148.68 a week, rising to £151.20 a week from April 2020.