For recent updates to the scheme – scroll down. 

Eligibility

All UK businesses with a PAYE scheme are eligible, including the public sector, Local Authorities and charities.

What does the scheme provide? 

• HMRC will reimburse 80% of furloughed workers wage costs, up to a cap of £2,500 per month. 
• The scheme will cover the cost of wages backdated to March 1st and is initially open for 3 months, but will be extended if necessary.

How to apply? 

• designate affected employees as ‘furloughed workers,’ and notify your employees of this change – changing the status of employees remains subject to existing employment law and, depending on the employment contract, may be subject to negotiation
• submit information to HMRC about the employees that have been furloughed and their earnings through a new online portal (once it is live)