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.

Documents

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.

Published 10 July 2020
Last updated 10 November 2020 + show all updates
  1. Section 3 ‘Company directors with an annual pay period’ has been updated.

  2. Welsh translation has been added.

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

  4. First published.