Employers' normal legal and contractual obligations apply. Employees should be paid Relevant Daily Pay, based on their regular hours (ie before the lockdown). If Relevant Daily Pay cannot be calculated or the employee's pay varies, they should be paid Average Daily Pay.
Employers are required to pass on the full subsidy to each named employee (except where the employee's regular income is less than the subsidy amount. Employers must also pay 80% of the employees' regular income if this is possible.