Register here (at bottom of page)
To register, you must have:
- the Government Gateway ID and password for your business (if you do not have one, you can create one when you register)
- the name and address of each establishment to be registered, unless you are registering more than 25
- the UK bank account number and sort code for the business (only provide bank account details where a BACS payment can be accepted)
- the address on your bank account for the business (this is the address on your bank statements)
- the date your business started trading
You may also need your:
- VAT registration number
- employer PAYE scheme reference number
- Corporation Tax, Self Assessment or Partnership Self Assessment unique taxpayer reference
If you are registering 25 establishments or less, you must provide the details of each.
You should provide a link to a website which contains details of each establishment participating in the scheme including the trading name and address.
You may also need to provide a list to HMRC on request, with details of all participating establishments.
Employers that want to reopen their business have a legal responsibility to protect their employees and other people on site.
Use this guidance (which will provide information tailored to your type of business, the number of employees you have and whether you have customers on site) to help you carry out a risk assessment and make sensible adjustments to the site and workforce.
- Furloughed employees continue to accrue leave as per their employment contract.
- The employer and employee can agree to vary holiday entitlement as part of the furlough agreement, however almost all workers are entitled to 5.6 weeks of statutory paid annual leave each year which they cannot go below.
- Employees can take holiday while on furlough. If an employee is flexibly furloughed then any hours taken as holiday during the claim period should be counted as furloughed hours rather than working hours. Employees should not be placed on furlough for a period simply because they are on holiday for that period. Working Time Regulations require holiday pay to be paid at the employee’s normal rate of pay or, where the rate of pay varies, calculated on the basis of the average pay received by the employee in the previous 52 working weeks. Therefore, if a furloughed employee takes holiday, the employer should pay their usual holiday pay in accordance with the Working Time Regulations.
- Employers will be obliged to pay additional amounts over the grant, though will have the flexibility to restrict when leave can be taken if there is a business need. This applies for both the furlough period and the recovery period.
- If an employee usually works bank holidays then the employer can agree that this is included in the grant payment. If the employee usually takes the bank holiday as leave then the employer would either have to top up their usual holiday pay, or give the employee a day of holiday in lieu.
Find out more information on holiday pay during furlough.
HMRC is working urgently to set up a system to pay these the Coronavirus Job Retention Scheme grants. It expects the first grants to be paid within weeks, and are aiming to get it done before the end of April. If your business needs short term cash flow support, you may be eligible for a Coronavirus Business Interruption Loan.
No. However a furloughed employee can take part in volunteer work or training, as long as it does not provide services to or generate revenue for, or on behalf of your organisation.
However, if workers are required to for example, complete online training courses whilst they are furloughed, then they must be paid at least the NLW/NMW for the time spent training, even if this is more than the 80% of their wage that will be subsidised.
The Self-employment Income Support Scheme (SEISS) supports self-employed individuals (including members of partnerships) whose income has been negatively impacted by COVID-19. The scheme provides a grant to self-employed individuals or partnerships, worth 80% of their profits up to a cap of £2,500 per month.
Those eligible under the Self-Employment Income Support Scheme (SEISS), will be able to claim a second and final grant in August. The grant will be worth 70% of their average monthly trading profits, paid out in a single instalment covering three months’ worth of profits, and capped at £6,570 in total.
Read more on the scheme >>