• Employees on PAYE payroll on or before 19th March 2020; and which were notified to HMRC on an RTI submission on or before 19th March 2020; 
  • Employees that were employed as of 28th February 2020 and on payroll and were made redundant or stopped working for the employer between 28th February and 19th March, can be re-employed and furloughed; 
  • Full-time employees
  • Part-time employees; 
  • Agency workers; 
  • Flexible or zero-hour contracts; 
  • Foreign nationals in these categories;