It Will Take Up to 20 Hours to Make Them Again

The Coronavirus Job Retention Scheme closed on 30 September 2021.

If y'all're using the Coronavirus Job Memory Scheme to merits for employees' wages, the steps y'all'll need to take are:

Cheque if y'all can claim.
Check which employees you tin can put on furlough.
Steps to take before calculating your claim.
Calculate how much you should claim.
Claim for your employees' wages online.
Report a payment in PAYE Existent Time Information.

Before you can calculate how much you can claim from the Coronavirus Job Retention Scheme you lot'll need to piece of work out your employees' wages. To exercise this you lot must work out:

the length of your merits menstruation
what you tin can include when computing wages
your employees' usual hours and furloughed hours

For periods starting on or after 1 May 2021, you can claim for employees who were employed on 2 March 2021, as long equally you've made a PAYE RTI submission to HMRC between twenty March 2022 and 2 March 2022 (inclusive), notifying a payment of earnings for that employee.

From 1 July 2021, the level of grant will be reduced and you'll be asked to contribute towards the cost of your furloughed employees' wages.

Find out near earlier claim periods by reading previous versions of this guidance on The National Archives.

Deciding the length of your merits period

Your merits period is made up of the days you're claiming a grant for. The outset appointment of your beginning merits menstruation is the appointment your first employee was furloughed.

Claim periods must showtime and finish within the aforementioned month and last at least 7 days.

You can claim for a period of less than 7 days if you're claiming for the first few days or the last few days in a month. Your claim must include either the commencement or last day of the month, and you must accept already claimed for the period ending immediately before it.

You should friction match your merits period to the dates you process your payroll, if you can. You can merely make 1 claim for any period so you must include all your furloughed or flexibly furloughed employees in 1 claim even if you lot pay them at different times. If you lot make more than one claim, your subsequent claim cannot overlap with whatever other merits that y'all make. Where employees have been furloughed or flexibly furloughed continuously (or both), the claim periods must follow on from each other with no gaps in betwixt the dates.

Y'all can claim before, during or after y'all process your payroll as long as your claim is submitted by the relevant merits deadline. You cannot submit your merits more 14 days before your claim period terminate engagement.

When making your claim yous:

do not take to wait until the end date of the claim period for a previous merits before making your adjacent merits
can make your merits more than fourteen days in advance of the pay date (for example, if you pay your employee in arrears)

When challenge for employees who are flexibly furloughed you should not claim until you lot're sure of the verbal number of hours they will take worked during the claim flow. This ways that y'all should claim when you've certainty about the number of hours your employees are working during the merits period. If you claim in advance and your employee works for more than hours than you lot've told the states about, and so you'll accept to pay some of the grant back to HMRC. If you make an error in your claim, you tin find out how to correct it.

Payments will be fabricated half-dozen working days after you make your claim.

Example of a first claim — Example of a first merits – The epitome shows an employer who furloughs 2 employees at the start of the pay period and adds a 3rd a curt fourth dimension later. The start date of the claim menses is when the start employee was put on furlough. The employer should include all employees who were furloughed during this claim period, even if they were put on furlough at different times within the period or are paid at different times in the pay menstruation. The claim is and so made 6 days earlier the end of the pay period, to make sure the grant is available to be paid out on time.

Example of a second claim – The image shows an employer who makes some other claim after the kickoff i has concluded. Two employees have been furloughed continuously since the first claim, and the claim periods follow on with no gaps in between the dates – though one returns to work earlier the terminate of the pay menstruation. One employee worked for ii days at the showtime of the second catamenia simply is and so furloughed again. The employer should include all employees who were furloughed during this claim period, even if they were put on furlough at different times or are paid at different times in the pay period. The claim is fabricated half-dozen days before the terminate of the pay period, to make sure the grant is available to exist paid out on fourth dimension.

If the pay period you're challenge for includes days in more than than one month

Claim periods must first and end within the same calendar calendar month.

If your pay period includes days in more than i month, you'll demand to submit separate claims covering the days that fall into each calendar month. You should calculate each of those claims separately.

Claim periods cannot overlap, and so yous'll need to make certain you include all of the employees you lot desire to claim for in each merits you lot make.

Find an case of a pay period spanning two months.

What to include when calculating wages

The amount you should use when calculating 80% of your employees' wages for hours not worked, is made upwards of the regular payments you lot're obliged to brand. This includes:

regular wages you paid to employees
non-discretionary payments for hours worked, including overtime
non-discretionary fees
non-discretionary commission payments
slice rate payments

You cannot include the post-obit when computing wages:

payments fabricated at the discretion of the employer or a client – where the employer or client was under no contractual obligation to pay, including:
- any tips, including those distributed through troncs
- discretionary bonuses
- discretionary commission payments
non-cash payments
non-monetary benefits like benefits in kind (such as a company car), including benefits received in exchange for giving upward an corporeality of pay under a bacon sacrifice scheme
employer pension contributions, including alimony contributions received in substitution for giving upwards an corporeality of pay under a salary sacrifice scheme (yous tin however include pension contributions that the employee makes from their wages, such as through a Cyberspace Pay Arrangement pension scheme)
amounts of pay given upwards under a salary sacrifice scheme

Find an example of calculating wages for dissimilar types of pension scheme.

The entirety of the grant received to embrace an employee's subsidised furlough pay must be paid to them in the form of money. No part of the grant should be netted off to pay for the provision of benefits or a salary sacrifice scheme.

Where the employer provides benefits to furloughed employees, including through a salary sacrifice scheme, these benefits should be in addition to the wages that must be paid under the terms of the Task Retention Scheme.

Ordinarily, an employee cannot switch freely out of most salary cede schemes unless there is a life outcome. HMRC agrees that coronavirus counts as a life consequence that could warrant changes to salary sacrifice arrangements, if the relevant employment contract is updated accordingly.

Non-discretionary payments

When working out if a payment is non-discretionary, yous must only include payments which you accept a contractual obligation to pay and to which your employee has an enforceable right.

When variable payments are specified in a contract and those payments are ever made, then those payments may become non-discretionary. If that is the instance, they should be included when calculating 80% of your employees' wages.

Not-discretionary overtime payments

If your employee has been paid variable payments due to working overtime, you tin can include these payments when calculating lxxx% of their wages equally long equally the overtime payments were non-discretionary.

Payments for overtime worked are non-discretionary when you're contractually obliged to pay the employee at a prepare and defined rate for the overtime that they've worked.

Apprenticeship Levy and Student Loans

Y'all should continue to pay the Apprenticeship Levy as usual. Grants from the Task Retention Scheme do non cover the Apprenticeship Levy.

Yous should as well go on to make Student Loan deductions from the wages you pay to employees.

National Minimum Wage

Individuals are entitled to the National Living Wage, National Minimum Wage or Apprentices Minimum Wage for the hours they're working (or treated as working) under minimum wage rules.

No less than minimum wage rates must be paid for all hours worked. Furloughed workers who are not working can be paid the lower of 80% of their wages or £two,500 even if (based on their usual working hours), this would be below their appropriate minimum wage.

Fourth dimension spent training whilst furloughed is treated as working fourth dimension for the purposes of the minimum wage calculations and must be paid at the advisable minimum wage rate. Employers must make sure that the wages and furlough payment provide plenty monies to cover all working fourth dimension including these grooming hours. Where the pay is less than the appropriate minimum wage entitlement, the employer will need to pay boosted amounts until at least the appropriate minimum wage is paid for both working time and 100% of the training time whilst furloughed.

Where a furloughed worker is paid shut to minimum wage levels and asked to consummate training courses for a substantial majority of their usual working time, employers are recommended to seek independent advice or contact Acas.

If you're claiming for a fellow member of a Limited Liability Partnership (LLP)

If a fellow member of an LLP is treated every bit an employee (because of salaried members rules), y'all must only include payments that are either:

fixed
variable, just are varied without reference to the overall amount of the profits or losses of the LLP
non affected by the overall amount of the LLP's profits or losses

Holiday Pay

Furloughed employees continue to accrue leave as per their employment contract.

The employer and employee tin can agree to vary holiday entitlement as function of the furlough agreement, however nearly all workers are entitled to 5.six weeks of statutory paid annual leave each year which they cannot become below.

Employees tin take holiday while on furlough. If an employee is flexibly furloughed then any hours taken every bit holiday during the claim menstruum should be counted as furloughed hours rather than working hours. Employees should not be placed on furlough for a menstruation simply considering they are on holiday. This means that employees should only exist placed on furlough considering your operations have been affected by coronavirus and not just because they are on paid leave. This applies as during any peak periods.

Working Time Regulations require vacation pay to be paid at the employee's normal rate of pay or, where the rate of pay varies, calculated as an average of pay received past the employee in previous working weeks. Therefore, if a furloughed employee takes holiday, the employer should pay their usual holiday pay in accordance with the Working Time Regulations.

Employers will need to pay additional amounts over the grant merely will likewise have the flexibility to restrict when leave can exist taken if at that place is a business need. This applies for both the furlough period and the recovery menstruum.

If an employee usually works depository financial institution holidays, the employer can agree that this is included in the grant payment. If the employee usually takes the depository financial institution holiday as leave, the employer would either top upwards their usual holiday pay or give the employee a solar day of vacation in lieu.

Notice out more than information on holiday pay during furlough.

Family-related statutory go out includes:

maternity leave
paternity leave
shared parental leave
adoption leave
parental bereavement exit
unpaid parental get out

For employees on fixed pay, claims for full or part time employees furloughed on return from family-related statutory leave should exist calculated confronting their salary, earlier revenue enhancement, non the pay they received whilst on family-related statutory get out. The same principles apply where the employee is returning from a menses of unpaid statutory family-related leave.

For claim periods starting on or after 1 May 2021, when you calculate the boilerplate wages for employees on variable pay, yous should not include days during, or wages related to a menses of family-related statutory leave or reduced rate paid leave following a flow of family related statutory get out.

However, if the employee was on family unit-related statutory get out or reduced rate paid leave throughout the unabridged menstruation used to calculate their average wages then y'all should include the days during, and wages related to the menstruum of go out equally the reference salary would otherwise exist zero.

This just applies when y'all are using the averaging method to work out your employee'south wages – the calendar lookback method is based on the corporeality they really earned, even if they were on a period of statutory leave.

Employees returning to work after existence on sick pay

For employees on fixed pay, claims for full or part time employees furloughed on return to work after time off sick should exist calculated confronting their bacon, before revenue enhancement, not the pay they received whilst off sick.

For claim periods starting on or after ane May 2021, when yous calculate the boilerplate wages for employees on variable pay, you should not include days during, or wages related to a period of statutory ill pay go out or reduced rate paid leave post-obit a menstruation of statutory sick pay get out.

However, if the employee was on statutory sick pay get out or reduced rate paid get out throughout the entire period used to calculate their average wages then you should include the days during, and wages related to the period of exit as the reference salary would otherwise exist null.

This only applies when yous are using the averaging method to piece of work out your employee's wages – the agenda lookback method is based on the amount they actually earned, even if they were on a menstruum of statutory leave.

Unpaid sabbatical or unpaid go out

For employees on fixed pay, if your employee has been on unpaid breather or unpaid leave during their reference menstruation, you'll demand to use the amount they would have been paid if they were on paid exit when calculating fourscore% of their wages.

Find out your employee'due south reference date

You need to identify the employee'south reference date to know which calculation rules yous should employ and considering some calculations use the employee's reference engagement in the calculation steps.

The employee's reference date is 19 March 2022 if whatever of the post-obit apply:

you made a payment of earnings to the employee in the taxation year 2022 to 2022 (and reported this to HMRC on a Existent Time Information (RTI) Full Payment Submission (FPS) on or before 19 March 2020)
you made a valid Coronavirus Job Memory Scheme merits for the employee for a claim period ending on or before 31 October 2020
the employee was on their previous employer'southward payroll on 28 Feb 2020, was transferred to yous past that employer after 28 February 2022 and the TUPE or business organisation succession rules applied to the transfer

Where the 19 March 2022 employee reference date does non employ, then the employee's reference date is 30 Oct 2022 if whatever of the following utilise:

yous made a payment of earnings to the employee which was reported to HMRC on an RTI FPS between 20 March 2022 and 30 October 2022 (inclusive)
you fabricated a valid Coronavirus Job Retention Scheme claim for the employee for a claim period between 1 Nov 2022 to xxx April 2021
the employee was on their previous employer'southward payroll on or earlier 30 October 2020, was transferred to y'all past that employer after 31 August 2022 and the TUPE or business organization succession rules applied to the transfer

Where neither nineteen March 2022 nor 30 Oct 2022 reference dates apply the employee is not eligible for periods starting before 1 May 2021. If you made a payment of earnings to the employee which was reported to HMRC on an RTI FPS between 31 October 2022 and two March 2022 (inclusive) they may be eligible for periods starting on or after 1 May 2022 and their reference appointment will exist ii March 2021.

If an employee with variable pay has a reference date of 19 March 2022 or 30 October 2022 because they were transferred to you by their previous employer nether the TUPE or Concern Succession rules, you may have to take into account their menstruation of employment with their previous employer in your calculations. Run into how this affects how yous calculate their usual hours and usual wages.

Work out your employee's usual hours and furloughed hours

If your employee is fully furloughed, you do non need to piece of work out their usual and furloughed hours but you should work out the maximum wage amount. An employee is fully furloughed if they do not practise whatever piece of work for you during the claim period.

If your employee is flexibly furloughed, you'll need to work out your employee's usual hours and tape the actual hours they piece of work as well every bit their furloughed hours for each claim period.

You can calculate the usual hours for the unabridged claim period or for each pay period, or part of a pay period, every bit long as they autumn within the claim menses. This guidance assumes that y'all'll calculate on a pay period basis but either method is acceptable.

If you summate the usual hours for the entire merits flow and the issue is not a whole number, you should round it up to the next whole number. If you lot calculate the usual hours on a pay menstruum ground you should round the result upwards or down to the nearest whole number.

There are 2 different calculations you can use to work out your employee's usual hours, depending on if they work fixed or variable hours.

Yous should work out usual hours for employees who work variable hours, if either your:

employee is non contracted to a fixed number of hours
employee's pay depends on the number of hours they work

If neither of these apply, you should work out your employee'south usual hours for an employee who is contracted for a fixed number of hours.

The employee's working blueprint does not have to match their pay menses (for example, an employee could be contracted to a stock-still 40 hours a week, simply then be paid a variable monthly amount because of shift allowances). HMRC volition non decline or seek repayment of whatever grant based solely on the detail option betwixt fixed or variable approach to calculating usual hours, as long every bit a reasonable choice is made.

Piece of work out your employee's usual hours for an employee who is contracted for a stock-still number of hours and whose pay does not vary co-ordinate to the number of hours they work

To summate the number of usual hours for each pay period (or partial pay menses):

Start with the hours your employee was contracted for at the terminate of the last pay menstruum catastrophe on or before the employee'south reference date.
Separate by the number of calendar days in the repeating working design, including not-working days.
Multiply past the number of calendar days in the pay period (or partial pay period) you lot're claiming for.
Round up or down if the outcome is not a whole number.

If an employee with fixed hours was on annual leave, off work ill or on family related statutory leave at whatever time during the concluding pay menses ending on or before the employee'due south reference date, the usual hours should be calculated as if the employee had not taken that leave.

Find examples of how to work out usual hours for employees who are contracted for a fixed number of hours.

If your employee has fixed hours and their offset pay period concluded afterwards their reference date

You tin notwithstanding claim for employees on fixed hours whose reference appointment is 30 October 2022 or 2 March 2022 and whose first pay menses ends after that engagement as long as HMRC received the details of their wages on a PAYE Real Time Information (RTI) Full Payment Submission (FPS) on or before their reference engagement and the other eligibility weather are met.

When you calculate the employee's usual hours, use the hours they were contracted for at the stop of the pay period for which a PAYE RTI FPS was submitted to and received by HMRC on or before their reference date.

Discover an instance of calculating usual hours for a fixed hours employee whose starting time pay period ends later on their reference date.

Find examples of calculating usual hours for a stock-still hours employee whose reference date is thirty October 2022 or 2 March 2022 and first pay period ends after their reference appointment.

Work out your employee'south usual hours for an employee who works variable hours

Where the pay varies by the corporeality of fourth dimension worked, y'all'll have shown the number of hours worked on your employees' payslips in line with legislation introduced by BEIS in April 2022 (Employment Rights Act 1996, section 8). You're therefore probable to have records of the number of hours worked.

Employers should place the hours the employee worked by using pay records, time sheets and other records which show time worked. If these are not available then use other records, such every bit rotas or piece of work diaries. If these records are not available, employers may use the pay charge per unit to work dorsum from gross pay.

If your employee has variable pay yous'll complete a like comparison to calculate their usual wages only the consequence may be different.

When you summate the usual hours, you should include any hours:

of go out for which the employee was paid their total contracted charge per unit (such as annual leave)
worked equally 'overtime', simply only if the pay for those hours was not discretionary

If you're calculating the usual hours for an employee who is part of a flexible work time organization ('flexi-leave'), yous should:

not count unpaid hours as hours worked where the employee instead accrued paid time off which they could take after
count hours the employee took as paid fourth dimension off as hours worked where they had accrued that time by working additional hours at another time

You lot'll use differing approaches to summate your employee'south 'usual hours' for an employee who works variable hours depending on the employee'southward reference date.

For employees with a reference date of nineteen March 2020, calculate 'usual hours' based on the higher of either the:

average number of hours worked in the tax yr 2022 to 2020
hours worked in the corresponding calendar period in a previous year

For other employees, you'll summate 'usual hours' based on the average number of hours worked in the period they worked for you from 6 Apr 2022 up to (and including) the day earlier the employee'south first mean solar day spent on furlough on or after either:

i November 2022 (for those with a reference date of 30 October 2020)
1 May 2022 (for those with a reference date of two March 2021)

For employees, calculate the average number of hours worked from 6 April 2022 up to (and including) the day earlier the employee's first day spent on furlough on or subsequently 1 May 2021.

Averaging method for a variable hours employee whose reference appointment is 19 March 2020

To work out the usual hours for each pay flow (or partial pay period) based on the average number of hours worked in the taxation year 2022 to 2020:

Start with the number of hours really worked (or on paid annual get out or flexi-leave) in the tax year 2022 to 2022 before the employee was first furloughed, or the end of the taxation year if before.
Split up past the number of agenda days the employee was employed by you in the revenue enhancement year 2022 to 2020, upwards to (and including) the mean solar day before they were first furloughed, or the end of the revenue enhancement year if before.
Multiply past the number of calendar days in the pay period (or partial pay flow) you're challenge for.
Round upwards or downwardly if the upshot is non a whole number.

When you calculate the number of calendar days in pace two, you lot should not count whatever agenda days where the employee was on a menses of:

statutory sick pay related leave
family unit related statutory leave
reduced rate paid leave following a menstruation of statutory sick pay related get out
reduced rate paid leave following a period of family related statutory get out

Find examples of how to work out the average number of hours worked in the tax year 2022 to 2022 for an employee who works variable hours.

Calendar lookback method

When you lot work out the usual hours based on the corresponding calendar period in a previous twelvemonth, the period you look back to depends on the period you're claiming for:

Claim Month	Lookback period
May 2021	May 2019
June 2021	June 2019
July 2021	July 2019
August 2021	August 2019
September 2021	September 2019

If your employee did not piece of work for you in the lookback period for the calendar month y'all are claiming for, you can only apply the averaging method to summate their usual hours.

To work out the usual hours for a pay menstruation or partial pay catamenia based on the corresponding calendar period in a previous year:

Identify the pay periods that include at least one agenda day in the lookback period and represent to at least one calendar day in the pay period (or fractional pay period) you're claiming for.
If the pay period (or fractional pay period) you lot're claiming for starts and ends on the same calendar days every bit the pay flow identified in step one – apply the number of hours they actually worked in that pay period.
If the pay catamenia (or partial pay period) y'all're claiming for does not start and terminate on the same calendar days as the pay periods identified in step 1 – yous'll need to add together together a proportion of the hours worked in each of the pay periods you've identified.

If your pay periods cease on the terminal day of February, you'll need to adjust the number of hours worked, because 2022 being a leap year, ways they will not cease on the aforementioned calendar day

Find an example of how to work out the usual hours worked in the same catamenia in a previous year for an employee who works variable hours, whose reference date is 19 March 2020, where the pay period (or partial pay period) existence claimed for starts and ends on the same calendar days as the identified pay period.

If you lot need to work out the usual hours based on the hours worked in more than one pay period in a previous twelvemonth:

Start with the number of hours worked in the first pay period identified in the lookback period.
Multiply past the number of calendar days in that pay period which represent to at least ane calendar 24-hour interval in the pay menstruation (or partial pay menses) you're claiming for.
Divide by the total number of calendar days in the pay period identified in pace one.
Echo steps 1, 2 and three for each subsequent identified pay period in the lookback period.
Add together them all together.
Round up or down if the event is not a whole number.

Notice an example of how to work out the usual hours based on the hours worked in more one pay menstruum in a previous year. for an employee who works variable hours and whose reference date is xix March 2020.

Find an case of how to work out the usual hours based on the hours worked in more one pay period in a previous twelvemonth for March 2022 or April 2022 for an employee who works variable hours and whose reference date is 19 March 2020.

Averaging method for a variable hours employee whose reference appointment is thirty Oct 2022 or 2 March 2021

Before you work out the boilerplate number of hours using this adding, you demand to know what appointment to summate upwardly to.

For employees whose reference appointment is 30 Oct 2020, the appointment to calculate up to is the twenty-four hour period before the employee's offset 24-hour interval spent on furlough on or after 1 November 2020.

For employees whose reference appointment is 2 March 2021, the date to calculate upwardly to is the solar day before the employee'due south first day spent on furlough on or later on 1 May 2021.

To work out the usual hours for each pay catamenia (or fractional pay flow) based on the boilerplate number of hours worked from 6 April 2022 (or the twenty-four hour period the employee's employment started if subsequently) up to (and including) the day before the employee's beginning mean solar day spent on furlough on or after one November 2022 or on or after 1 May 2021:

Start with the number of hours actually worked (or on paid annual go out or flexi-leave) from 6 April 2022 (or the mean solar day the employee's employment started if subsequently) and up to (and including) the date to calculate up to.
Divide past the number of calendar days the employee was employed by you from 6 April 2022 (or the twenty-four hour period the employee'southward employment started if later) – including non-working days – up until (and including) the appointment to summate up to.
Multiply by the number of agenda days in the pay menstruum (or partial pay menses) you're claiming for.
Round up or down if the consequence is not a whole number.

When you calculate the number of calendar days in step 2, you should not count whatsoever agenda days where the employee was on a catamenia of:

statutory sick pay related go out
family related statutory leave
reduced rate paid leave post-obit a menstruation of statutory ill pay related leave
reduced rate paid leave post-obit a menstruation of family unit related statutory exit

Find an example of how to work out the employee'southward usual hours based on the boilerplate number of hours worked from 6 April 2022 and up to (and including) the day earlier the employee's first day spent on furlough on or afterwards 1 November 2022 or on or after i May 2021.

If your variable hours employee was transferred to you under the TUPE or Business Succession rules

If an employee with variable hours has a reference date of 19 March 2022 or thirty October 2022 because they were transferred to yous past their previous employer under the TUPE or Business organization Succession rules, you may have to take into account their period of employment with their previous employer when you calculate their usual hours.

If the employee has a reference engagement of 19 March 2020:

when you piece of work out the usual hours based on the corresponding calendar period in a previous yr, you should include hours and days in the lookback menstruum where they worked for their previous employer (this must be the employer who transferred them to you nether the TUPE or Business organisation Succession rules)
when you piece of work out their usual hours using the averaging method, the date to calculate from is the later of 6 April 2022 or the get-go date they were employed past their previous employer
the date to summate up to is the earlier of v April 2022 or the 24-hour interval before they were first furloughed by you or past their previous employer (this must be the employer who transferred them to you nether the TUPE or Business Succession rules)

If the employee has a reference date of 30 October 2020:

when you lot work out their usual hours using the averaging method, the appointment to calculate from is the later of six April 2022 or the first date they were employed by their previous employer
the appointment to calculate up to is the day before they were first furloughed on or later on ane Nov 2022 past you or by their previous employer (this must exist the employer who transferred them to y'all under the TUPE or Concern Succession rules)

Work out your employee's usual hours if they are paid per task or slice of work done

Y'all should work out the usual hours for these employees in the same way as for other employees who piece of work variable hours, if possible.

If you do not know what hours the employee worked, you can estimate the hours based on the number of 'pieces' they produced and the average rate of work per hour (which y'all should already have worked out to comply with National Minimum Wage rules).

Calculating the number of working and furloughed hours for each employee

You'll have agreed how many hours your flexibly furloughed employee is going to work in the claim menstruation. They volition be furloughed for the rest of their usual hours.

To calculate the number of furloughed hours:

Outset with your employee'south usual hours.
Subtract the number of hours they actually worked in the merits catamenia – even if this is unlike to what you lot agreed.

Y'all should not claim until you are have certainty nearly the number of hours your employees are working during the claim menses. If you merits in advance and your employee works for more than hours than you agreed, then you'll have to pay some of the grant dorsum to HMRC. If you brand an fault in your claim, you tin find out how to correct it.

You must pay the employee their contractually agreed rate for any hours they piece of work. Bank check the latest National Minimum Wage rates.

Discover an example for calculating the number of furloughed hours where an employee does not take leave during the merits menses.

Calculating the number of working and furloughed hours for an employee that is furloughed or flexibly furloughed for role of a merits period

If your employee is only furloughed or flexibly furloughed for office of your merits menses, when calculating the number of furloughed hours you lot can merits for, you must:

only calculate the employee's usual hours for the days covered by the furlough agreement
not include whatever working hours on days non covered past a furlough agreement

This applies even if your claim menses includes days before or later the employee'southward furlough agreement (for example, because you lot're claiming for multiple employees and some of them are furloughed for a dissimilar menses).

If your employee takes get out while they are flexibly furloughed

Yous cannot claim for an employee under the scheme for any fourth dimension they are on unpaid leave or statutory sick pay related leave.

You can claim for an employee who is on:

annual leave
go out taken on account of fourth dimension worked nether a flexible work time arrangement (flexi-leave)
family unit related statutory leave
reduced rate paid leave following a period of family related statutory leave

Any time they're on these types of leave while flexibly furloughed will count as furloughed hours and does not count as time actually worked.

What to exercise next

One time you've finished these steps, you lot can calculate your claim.

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Source: https://www.gov.uk/guidance/steps-to-take-before-calculating-your-claim-using-the-coronavirus-job-retention-scheme