This is now £23.50 a day - which is taxable. it is know as Statutory Guarantee Pay (SGP)
However - the employer doesn’t need to pay it every day. The employee is entitled to their £23.50 for a maximum of 5 days within a 3 month period. if the employee normally works less than 5 days a week - then they would only be entitled to the amount of days they normally work.
Quite a few employers give away money they don’t have to on this … detailed logs of lay off days need to be kept to track the amount of payments.
If lay off totals 4 consecutive weeks - the employee can claim redundancy. This can be refused but the employer must then give 12 weeks of continuous work in the employees normal role.
If layoff equals 6 weeks over a 13 week period - they can then claim redundancy as above.
If an employee is offered SOME work during a lay off day - they are not entitled to SGP whether they then take that work or not.
Its not a nice thing to have to inpliment or manage lay off but the fact is the company generally can’t afford to pay when there is no work to be done. Unfortunately some employees think the company has ‘millions’ of pounds and they are entitled to some of it. Fortunately for the employer - the Lay Off clause is one of the few rules/regulations that seems to be on the employers side rather than the employee.