Does the 80% go to the employer or directly to the employee?

[DrAdmin]

If the employer, are there controls to ensure the employer doesn’t pay other creditors with it?

I'm also wondering if it goes to the employer and is paid as if it's a normal wage then will employees have to pay tax and NI on it?

yes I'm wondering about this there's a local beauty salon that is shutting it's doors but the employer could claim this 80% and I'm sure the staff would be happy with this. How would they work it out if the staff are on a 0% contract - do they work out what they've been paid say for the last 6 months or something. It's difficult this!