The ‘subsidy’ goes to the Employer, to enable the Employer to keep the Employee retained in their job for the 12 weeks of the period. In many cases, the subsidy is a part of the salary ie the Employer is paying more salary than the subsidy. In some cases, the Employer is not able to pay anything more than the subsidy, so it is a straight pass on – I suspect ethically, the Employee is still eligible to work, and she is getting the two parts paid by her Employer at both places. I am not sure if MSD has rules or guidelines on this – if there was a suggestion of double-dipping they would not permit it, but is there that situation here?