Updates from 27 March

Full guidance has now been published setting out how businesses can claim through the coronavirus job retention scheme. Some key details are as follows:

• Only employers that created and started a PAYE payroll scheme on or before 28 February 2020 are eligible.
• The scheme covers full-time employees, part-time employees, employees on agency contracts and employees on flexible or zero-hour contracts.
• Employees made redundant after 28 February 2020 but rehired by their employer can be furloughed.
• Employees hired after 28 February cannot be furloughed.

To make a claim, employers will need to provide:

• ePAYE reference number
• number of employees being furloughed
• the claim period
• amount claimed
• bank account number and sort code
• contact name and number.