NOTE: You are viewing documentation for a previous tax year version of BrightPay. Click here to view the documentation for the current 2024/25 tax year version.

Calculating an employee's 'usual hours'

From 1st July, if an employee is flexibly furloughed, you’ll be required to work out the employee’s usual hours, actual hours worked and their furloughed hours for each claim period. 

In determining an employee's 'usual hours' for the purpose of your CJRS claim, HMRC has provided comprehensive guidance to follow which can be accessed here.

There are two different calculations to consider when calculating your employee’s usual hours, depending on whether they work fixed or variable hours.

You should follow HMRC's guidance for calculating usual hours for employees who work variable hours, if either:

  • your employee is not contracted to work a fixed number of hours

  • your employee’s pay depends on the number of hours they work

If none of these apply, you should follow HMRC's guidance for calculating usual hours for employees who are contracted for a fixed number of hours.

Other Points to Note:

  • The employee’s working pattern does not have to match their pay period (for example, an employee could be contracted to 40 hours a week, but be paid monthly).

  • If your employee is fully furloughed, you do not need to work out their usual hours. An employee is fully furloughed if they do not do any work for you during the claim period.



Need help? Support is available at 0345 9390019 or

BrightPay Licence Terms and ConditionsCoronavirus (Covid-19) - Guidance for BrightPay usersImportant Information for Mac UsersBureau Enhancements - Useful Functionality for Bureau Licence HoldersInstalling BrightPayOrdering for The New Tax YearImporting From The Previous Tax YearMoving to BrightPay from another payroll softwareEmployer DetailsEmployee DetailsCoding NoticesPayroll CalendarProcessing PayrollImporting Pay Data using CSV FileRTICommon HMRC Error MessagesAnalysisPayroll JournalsHMRC PaymentsMaking Corrections to PayrollScheduling Future PaymentsSwitching an Employee's Pay FrequencyDirectorsStartersLeaversStudent Loan DeductionsPostgraduate Loan DeductionsStatutory PaymentsAttachment of EarningsExpenses & BenefitsPensions (outside of Automatic Enrolment)Payroll GivingYear EndRates & Thresholds at a GlanceTaxNational InsuranceNational Minimum/Living WageMileage Allowance Payments (MAPs)Employment AllowanceApprenticeship LevyTermination Awards & Sporting TestimonialsOff-Payroll Working in the Public SectorGender Pay Gap ReportingLeave Reporting & Employee CalendarAnnual LeavePayslip TranslationsBacking Up/Restoring Your PayrollConstruction Industry Scheme (CIS)Automatic EnrolmentBrightPay ConnectGDPR