Looking for some practical guidance on the calculation of variable hours employees on furlough.
The guidance states the higher of the same period last year or an average over the tax year. Given the movement of contracted hours (and life) through a year I also think we should be including current contracted hours in that calculation. So may retail workers may have one or more job and subsequently increase their contracted hours, it doesn't seem right to pay them at a much lower average then they'd normally receive if they'd have been at work. Also, what about those on a period of leave during the year, thinking unpaid maternity, should they be paid a lower average for this!
Any other people in my payroll network have thoughts on this or a view on how you will be applying the guidance?
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