The government has published the guidance on the Job Retention Bonus:

• This is a one off £1,000 taxable payment for each eligible furloughed and still employed employee
• The bonus itself can be claimed between 15 Feb 2021 and 31 March 2021
• Employees must not be serving a contractual or statutory notice period for you on 31^st January 2021 – this includes people serving notice of retirement
• Your company needs to still be enrolled for PAYE online
• All PAYE files must be accurate and filed on time for all employees between 6 April 2020 and 5 February 2021
• Payroll must be up to date including leaving dates for any employees that stop working for you before the end of the pay period that they leave in
• You must pay your employee a total of at least £1,560 gross throughout the periods of:
  • 6 November to 5 December 2020
  • 6 December 2020 to 5 January 2021
  • 6 January to 5 February 2021