If you are putting short-time working in place (i.e. reducing the number of days worked per week) either by operating a clause in your contracts or by agreement with employees, the guarantee lay-off pay applies to days when the employee is not provided with work.
More information has today been published by Gov UK providing advice and guidance for Employers and Businesses about COVID-19 and the links below can be used to access up to date information:
Guidance for employers and businesses on coronavirus (COVID-19)