Since 1st July 2020, if an employee is flexibly furloughed, you are 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:
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:
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