This is available for for employers, to pay their employees who can't work because:

• Ministry of Health guidelines recommend they stay at home, and 
• Can't work from home

You can't received COVID-19 Wage Subsidy and COVID-19 Leave Support for the same employee at the same time. However if you have employees who are on the Wage Subsidy who can't work when you have work available, you can use the Leave Support Scheme to guide your actions. Another approach is to return the Wage Subsidy for the employee for the time they can't work and apply for the Leave Support Scheme for that employee.

Differences from the Wage Subsidy are:

• Your employee can use existing Sick or Annual Leave and you can use the Leave Support Scheme to support paying that.
• The Leave Support Scheme can be used to top up the leave that is available
• You don't have to pay 80% of normal pay

You can find out all the detail here: https://workandincome.govt.nz/covid-19/leave-support-scheme/who-can-get-it.html#null