https://www.ft.com/content/bd63d562-6d1 ... bea055720bThis is the best guide I have read so far.
Our issue in our very small company is that our work has fallen off a cliff and there is no new work coming in. There is some ongoing work that means that we cannot shut the whole company down but will not need our one full time employee during the downturn caused by social distancing measures.
We were going to have to make that employee redundant and since they have only been with us for 6 months they had not statutory rights to a pay-off. We had agreed to let them go last week but pay them until the end of March. Now however we have furloughed them and hopefully at no cost to ourselves can pay them 80% 0f their salary. NI issues it seems have yet to be worked out.
So the issue quoted above as to what counts as an essential industry seems to me a red herring. If you can keep your business running, as long as it is not one of those on the proscribed list then as long as social distancing can be applied you can keep going.
However if the current situation (as in our case) means that in is not viable to keep going you can then make the business decision to shut down all all part of the business while furloughing the workers who will remain on 80% salary at no cost to the business.
John