Use this letter to get the agreement of someone on PAYE to put them on furlough leave, so you can then claim for them under the Coronavirus Job Retention Scheme.

You can now only re-furlough those you've furloughed previously, except for those returning after 10 June from a type of statutory family leave.

You may not need this letter to extend the furlough period for someone who's already furloughed (if you've used it before, it allows for furlough periods to be extended). However, you should use it if:

• you want to re-furlough someone who's already returned to work after an earlier furlough period;
• you want to have the option to 'flexibly furlough' someone after 1 July; or
• you want to furlough for the first time someone who's returned from a type of statutory family leave after 10 June.
  
  

Use it for employees (including directors with a service agreement), workers under a contract for services (so long as you're not their customer/client), agency workers (including those employed by an umbrella company), apprentices, company office holders (such as directors without a service agreement) and salaried members of Limited Liability Partnerships.

If you intend to use this scheme for 20 or more employees, you may need a collective consultation process to get their agreement.