The Coronavirus Job Retention Scheme is open to any employer providing they have: created and started a PAYE payroll scheme on or before 19 March 2020; enrolled for PAYE online; a UK bank account. Employers can claim for employees on any type of employment contract, providing they were employed on 19 March 2020 and were on the employer’s PAYE payroll on or before 19 March 2020. As well as employees, the grant can be claimed for other groups, such as agency workers employed by umbrella companies, where the workers are paid through PAYE. Full guidance can be found at www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme.
Those not eligible for this scheme may have access to other support Government is providing, including a package of temporary welfare measures and up to three-month mortgage payment holidays for those in difficulty with mortgage payments.