HM Revenue & Customs have published information on how to find out which employees you can put on furlough and claim for through the Coronavirus Job Retention Scheme.
For periods starting on or after 1 May 2021, you can claim for employees who were employed on 2 March 2021, as long as you have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 2 March 2021, notifying a payment of earnings for that employee. You do not need to have previously claimed for an employee before the 2 March 2021 to claim for periods from starting on or after 1 May 2021.
You can claim for employees who are taxed as employees and reported by PAYE, on any type of employment contract. This includes contracts that are:
- with an agency