An employer can decide to re-employ someone who was made redundant or stopped working for the company on or after the 28th of February 2020 and then he/she was put on furlough.
This can be done even if the employer did not re-employ the worker again until after the 19th of March 2020.
The employee must have been:
- on the employer’s PAYE payroll on the 28th of February;
- included in a ‘Real Time Information’ (RTI) submission to HMRC on or before the 28th of February.
