Although it is not a change announced by the Chancellor on 8 July we thought that we would take this opportunity to alert you to HMRC guidance on the calculation of “usual hours” for the purpose of the new flexible furlough scheme that started on 1 July.
The scheme allows for employees to come back to work part time and the government will continue to subsidise the employee’s pay for the hours that they are furloughed. This will be the difference between their “usual hours” and the hours worked during the pay period.
The calculation of “usual hours” is not at all straightforward and we can of course assist you in calculating your claims under the new flexible furlough scheme.
For further information about the Government measures to protect individuals and businesses, visit our COVID-19: Support for UK businesses hub.