Guidance

Individuals you can claim for who are not employees

Find out if you can claim through the Coronavirus Job Retention Scheme for individuals who are not employees.

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Details

You can claim a grant for individuals - as long as they’re paid via PAYE. The groups you can claim for 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.

Published 10 July 2020
Last updated 11 August 2020 + show all updates
  1. Welsh translation has been added.

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

  3. First published.