For claims from 1 November 2020, an employer can claim before, during or after they process their payroll as long as their claim is submitted by the relevant deadline.
Claims can be backdated where employees have already been furloughed from that date. A claim cannot start any earlier than the date the employee was furloughed. Employers must have confirmed in writing to their employee that they had been furloughed.
Claims for furlough days in January 2021 must be submitted by 15 February 2021.