Scheme is open to all employers but those receiving continuing public funding to cover wage costs are not expected to use the scheme.

For information relating specifically to charities and social enterprises please see here.

HMRC published on 26 March 2020 further details of the Job Retention Scheme. This provides some much needed clarity for employers considering furloughing workers.

HMRC has confirmed that the scheme will last for at least three months starting from 1 March 2020 and will be in operation by the end of April. The scheme is open to any employer, including charities and public authorities, which started a PAYE payroll scheme on or before 28 February 2020. It will apply to casual and zero hours workers, along with salaried staff, as long as they were on the PAYE payroll on or before 28 Feb 2020. Employees can be furloughed for a minimum of 3 consecutive weeks.