COVID-19 Update – 16 September – Changes to CJRS usual hours calculations

After much confusion on how to calculate an employee’s usual hours, HMRC has released new guidance on how to perform these calculations where employees come off furlough or flexible furlough partway through a claim period.

When calculating the number of furloughed hours you can claim for, the new guidance states:

• You need to make sure you are only calculating the employee’s usual hours up to the last day of furlough and not up to the end of the claim period.
• You need to ensure you are not including any working hours after the last day of furlough.

HMRC has confirmed the new guidance applies to claims made on or after the 14 September, but employers do not need to amend any claim made prior to this date.

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