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How to calculate a claim for someone coming off of furlough leave

How to calculate a claim for someone coming off of furlough leave
Richard Hiron Sep 18,2020
blog post

HM Revenue & Customs has amended its method of calculating a claim for the furlough leave grant where an employee comes off of furlough leave or flexible furlough leave partway through a claim period. From 14 September 2020 onwards, the employer must:-

Calculate the employee’s usual hours up to the last day that they were on furlough leave (rather than calculating them to the end of the claim period); and
Not include any working hours for the period after the employee has come off of furlough leave (even if there are still days left over in the claim period).

Employers can rest assured, however, that claims that were submitted before 14 September 2020 do not need to be amended.