Question: How do I know if an employer can use the statutor pay scheme for financial assistance during the COVID-19 pandemic?

Answer passage (source: UK):
page_title: Guidance Claim for wages through the Coronavirus Job Retention Scheme
section_headers: After you’ve claimed
section_content: Once you’ve claimed, you’ll get a claim reference number. HMRC will then check
that your claim is correct and pay the claim amount by BACs into your bank
account within 6 working days.
You must:

keep a copy of all records for 6 years, including: 
the amount claimed and claim period for each employee
the claim reference number for your records
your calculations in case HMRC need more information about your claim


tell your employees that you have made a claim and that they do not need to take any more action
pay your employee their wages, if you have not already

You must pay the full amount you are claiming to your employee, even if your
company is in administration. If you’re not able to do that, you’ll need to
repay the money back to HMRC. The same applies in relation to employer NICs
and pension contributions you claim regarding your employee. The full amount
you claim in respect of these must be paid or you will need to repay the money
back to HMRC.
Employers cannot enter into any transaction with the worker which reduces the
wages below this amount. This includes any administration charge, fees or
other costs in connection with the employment. Where an employee had
authorised their employer to make deductions from their salary, these
deductions can continue while the employee is furloughed provided that these
deductions are not administration charges, fees or other costs in connection
with the employment.
When the government ends the scheme
When the government ends the scheme, you must make a decision, depending on
your circumstances, as to whether employees can return to their duties. If
not, it may be necessary to consider termination of employment (redundancy).
Tax Treatment of the Coronavirus Job Retention Grant
Payments received by a business under the scheme are made to offset these
deductible revenue costs. They must therefore be included as income in the
business’s calculation of its taxable profits for Income Tax and Corporation
Tax purposes, in accordance with normal principles.
Businesses can deduct employment costs as normal when calculating taxable
profits for Income Tax and Corporation Tax purposes.
Individuals with employees that are not employed as part of a business (such
as nannies or other domestic staff) are not taxable on grants received under
the scheme. Domestic staff are subject to Income Tax and NICs on their wages
as normal.
How to report grant payments in Real Time Information
Find out how to report Coronavirus Job Retention Scheme grant payments on
Real Time Information submissions.

Reviewer feedback on this answer:
It gives the procedure for claiming support as an employer.
This passage does not agree with the question and hence not a good reply because it is talking about HMRC scheme and not Statutor pay scheme for assistance during the COVID 19 pandemic as requested from the question.
Let's an employer know what is allowed and how to best deal with it come tax time.

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