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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.

Updates to this page

From:
HM Revenue & Customs
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.

This publication was withdrawn on

The Coronavirus Job Retention Scheme ended on 30 September 2021.

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Other types of employees you can claim for

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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.

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