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The Coronavirus Job Retention Scheme is open to any individual who was on their employer\u2019s PAYE payroll on or before 19 March 2020, where HMRC received an RTI submission notifying payment in respect of that employee on or before the 19 March 2020.<\/p>

<\/em><\/p>

The scheme covers employees on any type of contract, including full-time, part-time, agency, flexible or zero-hour contracts. An employee on a fixed term contract can be furloughed, and if the employee\u2019s fixed term contract has not already expired, it can be extended, or renewed.<\/p>

<\/p>

Full guidance can be found at: www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme<\/a>.<\/p>

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