1. The employee must have been furloughed at some point under the Job Retention Scheme (presumably for at least the initial 3 week period during the first phase of the furlough scheme up to 30 June 2020) and HMRC made a payment of a grant in respect of that employee under the Scheme.
2. The employee returns to work from furlough (not clear if back to the same job or any job, so long as its meaningful work).
3. That employee remains continuously employed until at least 31 January 2021.
4. That employee earns on average from the end of the Scheme on 31 October 2020 until 31 January 2021 at least more than £520 per month before tax.
5. There is no cut off date for employees returning from furlough so long as they return to work by no later than 1 November 2020, so presumably employees who have already returned from furlough will also entitle an employer to the £1000 bonus provided conditions (3) and (4) are satisfied.
6. It is assumed employees can remain in principle on furlough until 31 October 2020, and only need to return to work continuously from 1 November 2020 to 31 January 2021 and meet the minimum average earnings level to entitle the employer to the bonus.
7. Bonus payments will be made to employers in February
2021.
Further details will be provided by the end of this month.
