CJRS & BrightPay - Pay Periods crossing August & September


The Furlough Pay Calculator


Where a pay period straddles August & September, BrightPay’s furlough pay calculator will automatically take into account the 80% and 70% apportionment required using a daily basis approach.


An employee’s weekly pay period runs from 29th August – 4th September. Their regular wage is £500 and they are being fully furloughed.

Therefore 3 days of the pay period fall in August and 4 days in September.

1. Work out the daily pay rate = £500/ 7 days = £71.43

2. Perform the August calculation = £71.43 x 3 days = £214.29 x 80% = £171.43

3. Perform the September calculation = £71.43 x 4 days = £285.72 x 70% = £200.00

4. Total up the 2 amounts = £171.43 + £200.00 = £371.43*

* In some instances, users may see a few pence difference if comparing HMRC's calculations or a manual calculation with those calculated in BrightPay. This is because the published HMRC calculations are based on rounded amounts for making manual calculation easier. BrightPay uses a more direct and accurate algorithmic version of the calculation instead.





The Claim Report


Where a pay period straddles August & September (and thus 2 claims are required), BrightPay will apportion the pay period's gross pay into each claim period on a daily basis. Each day then has a relative weighting in line with the maximum reclaimable daily wage amounts as stipulated by HMRC. This is the only method that guarantees accuracy in all scenarios.


  • Claim period is 29th August – 31st August

  • Weekly pay period falling in claim period = 29th August – 4th September

  • Employee is paid a reclaimable furlough pay amount of £371.42 in the pay period

  • Therefore, there are 3 days in this claim period that will be accounted for.

In this instance, the pay period straddles the claim period, so we have to work out the percentage apportionment.

This is done using the ‘maximum reclaimable wage’ amounts for August (£2,500) and September (£2187.50) as follows:





Likewise, the calculation being performed and the amount included in the September claim will be:


Need help? Support is available at 0345 9390019 or support@brightpay.co.uk.

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