Just picking up on the above and one point of additional clarification – The wage subsidy is for fixed amounts (e.g. $350 for those who work on average less than 20 hours per week).
If you applied for the wage subsidy after 4pm on the 27th March 2020, you declared that you will, for the period you receive the subsidy, pay at least the full amount of the subsidy to the employee.
Advice to date from the government through to ER lawyers is that if your employee’s usual wages are less than the subsidy, you can pay them their usual wages if it is for example less than $350. Any difference can then be used for the wages of other affected staff. If to Andy’s point the hours they work then means they are earning more than the $350 then you will need to top this up.
The wage subsidy is designed to keep your employees connected to you.