Nigel Holland

Scheme

Find out if you’re eligible and how much you can claim to cover wages for employees on temporary leave (‘furlough’) due to corona virus ( COVID-19). Published 26 March 2020
Last updated 15 April 2020 — see all updates From: HM Revenue & Customs

Contents

  1. Who can claim
  2. Employees you can claim for
  3. Payroll Consolidation
  4. Agreeing to furlough employees
  5. How much you can claim
  6. What you’ll need to make a claim
  7. Claim
  8. After you’ve claimed
  9. When your employees are on furlough

The online service you’ll use to claim is not available yet. We expect it to be available by the end of April 2020.

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 for 3 months starting from 1 March 2020, but it may be extended if necessary and 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.

The way to make a claim is online- the service should be simple to use and any support you need available on GOV.UK.

Please use the online support and do not contact HMRC unless it is absolutely necessary – any questions should be directed at your agent, representative or our Web chat service.