Guidance

Other types of employees you can claim for

Find out if you can claim through the Coronavirus Job Retention Scheme for different types of employees.

From:
HM Revenue & Customs
Published
10 July 2020
Last updated
22 April 2021 — See all updates

This publication was withdrawn on

The Coronavirus Job Retention Scheme ended on 30 September 2021.

You can:

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Other types of employees you can claim for

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Details

You can claim other types of employees - as long as they’re paid via PAYE. These employees include:

  • office holders (including company directors)
  • salaried members of Limited Liability Partnerships (LLPs)
  • agency workers (including those employed by umbrella companies)
  • limb (b) workers
  • contingent workers in the public sector
  • contractors with public sector engagements in scope of IR35 off-payroll working rules (IR35)

Individuals who are paid through PAYE but not necessarily employees in employment law, can continue to be furloughed from 1 July as long as you have previously submitted a claim for them for a furlough period of at least 3 weeks between 1 March and 30 June and submitted a claim for this by 31 July.

Updates to this page

Published 10 July 2020
Last updated 22 April 2021 + show all updates

  1. Section on contractors engaged with the public sector, or by a medium or large-sized organisation, in scope of off-payroll working (IR35) rules has been updated.

  2. Information about if you are claiming for a period up to 31 October 2020 has been removed.

  3. Updated Welsh translation.

  4. Section 3 ‘Company directors with an annual pay period’ has been updated.

  5. Welsh translation has been added.

  6. Page updated to tell employers about changes to the rules from 1 August 2020.

  7. First published.

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