For claims made from 1 May 2021 onwards:
- Your staff must have been on your PAYE payroll on 2 March 2021
- You do not need to have previously claimed for an employee before the 2 March 2021 to claim for periods starting on or after 1 May 2021
- You must have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 2 March 2021, reporting a payment of earnings
- Employees must not work for you during furloughed hours – those that do will put your claim at risk
- Employees can undertake training during furloughed hours provided they do not generate income for or provide services to you and their furlough pay covers the appropriate National Minimum Wage for their age for the time they spend training. If it does not, their pay must be topped up
- You only have 14 days after the month to make the claim