On 11th September 2020, a new subsection has been added to the guidance ‘Work out your employee’s usual hours and furloughed hours’ to tell employers how to calculate the number of working and furloughed hours for an employee that comes off furlough or flexible furlough partway through a claim period. Employers using this calculation do not need to amend previous claims.
The revised calculation is to be used from Monday 14th September 2020 and onwards.
The section states:
Calculating the number of working and furloughed hours for an employee that comes off furlough or flexible furlough partway through a claim period
If your employee stops being furloughed or flexibly furloughed partway through a claim period, when calculating the number of furloughed hours you can claim for, make sure you:
- only calculate the employee’s usual hours up to the last day of furlough, instead of to the end of the claim period
- do not include any working hours after the last day of furlough
This applies even if your claim period includes days after the employee’s last day of furlough (for example, because you’re claiming for multiple employees and some of them stay on furlough).
You do not need to amend any previous claims submitted prior to 14 September 2020 for these employees. You should use this calculation for any claims from 14 September 2020, for an employee who stops being furloughed or flexibly furloughed partway through a claim period.
See the updated guidance at:
PAYadvice.UK 13/9/2020
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