Employees are entitled to time off work to help someone who depends on them (a ‘dependent’) in an unexpected event or emergency. This would apply to situations related to COVID-19. For example:

•  If they have children they need to look after or arrange childcare for because their school has closed
• To help their child or another dependent if they’re sick, or need to go into isolation or hospital
• To look after an elderly relative where they are the primary care giver (a dependent)

There’s no statutory right to pay for this time off, but some employers might offer pay depending on the contract or workplace policy. However, check company contracts of employment or company handbooks regarding time off for dependents as these may include terms or entitlements.