The Cabinet Office have issued guidance on how payments to suppliers of contingent workers impacted by COVID-19 should be dealt with where the party receiving the contingent worker’s services is a Central Government Department, an Executive Agency of a Central Government Department or a Non-Departmental Public Body.
The guidance operates similar to the Coronavirus Job Retention Scheme, however, there is no grant application reclaim and the payment does not relate necessarily to PAYE earnings.
It asks – Can Suppliers or Contingent Workers claim this back under the Job Retention Scheme as set out by the Chancellor on 20 March or the Self-Employed Income Support Scheme as set out by the Chancellor on the 26th March?
The answer is No.
…Suppliers should make the arrangements for payment to the Contingent Workers in scope that meet the criteria at 80% of pay to a maximum of £2500 per month in the same way that they usually would. They would then invoice this to the customer as they do today, this must not be additionally claimed back through the schemes set out by the Chancellor.
This guidance applies to agency workers paid through PAYE, as well as those paid through umbrella companies on PAYE and off-payroll workers supplying their services through a Personal Service Company (PSC)
PAYadvice.UK 4/4/2020