Guidance has been updated
23 April 2020
New information has been added on collective agreement reached with a trade union. Clarified eligibility criteria, including for employees on fixed-term contracts.
If your employee is on a fixed term contract
An employee on a fixed term contract can be re-employed, furloughed and claimed for if either:
- their contract expired after 28 February 2020 and an RTI payment submission for the employee was notified to HMRC on or before 28 February 2020
- their contract expired after 19 March 2020 and an RTI payment submission for the employee was notified to HMRC on or before 19 March 2020
If the employee’s fixed term contract has not already expired, it can be extended, or renewed. You can claim for them if an RTI payment submission for the employee was notified to HMRC on or before 19 March 2020.
Employees that started and ended the same contract between 28 February 2020 and 19 March 2020 will not qualify for this scheme. This is not specific to employees on fixed-term contracts, the same would apply to employees on all other contracts.