Furloughed employees can work on a part-time basis or be furloughed full-time.
Employees, whether full-time, part-time, flexible, agency workers or on zero-hours contracts, can qualify for the scheme if they were on a PAYE payroll before midnight on October 30, 2020.
Employees who lost their jobs before the scheme was extended can be re-hired and put on furlough.
The scheme is due to be reviewed in January but looks likely to continue as it is as the coronavirus crisis worsens across the UK.
