The guidance on contractors engaged with the public sector, or by a medium or large-sized organisation, in scope of off-payroll working (IR35) rules has been updated.
You can claim other types of employees - as long as they’re paid via PAYE.
These employees include:
- office holders (including company directors)
- salaried members of Limited Liability Partnerships (LLPs)
- agency workers (including those employed by umbrella companies)
- limb (b) workers
- contingent workers in the public sector
- contractors with public sector engagements in scope of IR35 off-payroll working rules (IR35)
Individuals who are paid through PAYE but not necessarily employees in employment law, can continue to be furloughed from July 1 as long as you have previously submitted a claim for them for a furlough period of at least three weeks between March 1 and June 30 and submitted a claim for this by July 31.