- Employers can now furlough employees that were on the PAYE payroll on or before 19 March 2020 and which were notified to HMRC on an RTI submission on or before 19 March 2020.
- Employers must have created and started a PAYE payroll scheme on or before 19 March 2020.
- This has been updated from the initial announced date of 28 February 2020.
- An RTI submission notifying payment to that employee must have been issued to HMRC on or before 19 March 2020.
- Employees that were employed as of 28 February 2020 and on the PAYE payroll and were made redundant or stopped working for the employer prior to 19 March 2020, will be eligible for the scheme if the employer chooses to re-employ them and furlough them.
See the full guidance here.
Legislation has also published alongside the updated guidance. Aspire will publish our comments and interpretation of the legislation in due course.
If you require any further advice or guidance about how to manage the furlough process or any other employment guidance, such as redundancy, please get in touch with one of our advisors on 0121 445 6178.