12/9/2023 0 Comments There are 80 days in a month![]() The day they are paid is the last day of their pay period. They are paid fortnightly, and their first pay date is 3 March 2021. 2.3 Example of calculating usual hours for a fixed hours employee whose reference date is 2 March 2021 and their first pay period ends after 2 March 2021Īn employee started work for an employer on 22 February 2021. Read guidance on calculating usual hours for a fixed hours employee whose first pay period ends after their reference date. The outcome of step 3 is a whole number, so does not need to be rounded up to the next whole number. Multiply by 29 (the number of calendar days in the pay period (or partial pay period) the employer is claiming for) = 145. ![]() Start with 35 hours – these are the hours the employee was contracted for in their repeating working pattern at the end of the latest pay period for which a PAYE Real Time Information (RTI) Full Payment Submission (FPS) was submitted to and received by HMRC on or before the employee’s reference date (30 October 2020) – which in this example, is 7 hours multiplied by 5 days. CD Ltd calculates the usual hours for this partial pay period: The employee agrees to be placed on furlough from 2 November 2020 until 30 November 2020 (29 days). This working pattern repeats every 7 days. The employee is contracted to work on a shift pattern of five 7-hour shifts in each week. The PAYE Real Time Information (RTI) Full Payment Submission (FPS) submission notifying their first payment of wages was received by HMRC on 29 October 2020, and the employee’s reference date is 30 October 2020, even though their first pay period ends after 30 October 2020. They are paid on the last day of each month, starting on 31 October 2020. 2.2 Example of calculating usual hours for a fixed hours employee whose reference date is 30 October 2020 and their first pay period ends after 30 October 2020Īn employee started work for CD Ltd on 12 October 2020. Read guidance on how to work out usual hours for employees who are contracted for a fixed number of hours. ![]() Round up or down to the nearest whole number if the outcome is not a whole number = 32. Multiply by 6 (the number of calendar days in the pay period (or partial pay period) B Ltd is claiming for – this is a partial pay period) = 31.71. Round up or down to the nearest whole number if the outcome is not a whole number = 21.ī Ltd next calculates the usual hours for the days they are claiming for in the pay period 5 August 2020 to 11 August 2020 (which are 5 August 2020 to 10 August 2020) as follows: Multiply by 4 (the number of calendar days in the pay period (or partial pay period) the employer is claiming for – this is a partial pay period) = 21.14. Start with 37 hours (the hours the employee was contracted for at the end of the last pay period ending on or before the employee’s reference date).ĭivide by 7 (the number of days in the repeating working pattern, including non-working days). The employee’s reference date is 19 March 2020.ī Ltd first calculates the usual hours for the days they are claiming for in the pay period 29 July 2020 to 4 August 2020 (which are 1 August 2020 to 4 August 2020) as follows: There are 2 pay periods partially in this claim period:ī Ltd calculates the usual hours for the days in each pay period that are in the claim.ī Ltd is calculating on a pay period basis so they must round the nearest number of usual hours for each pay period up or down to the nearest whole number. ![]() B Ltd looks to make a flexible furlough claim for the period starting from 1 August 2020 until 10 August 2020 (10 calendar days). Work out your employee’s usual hours and furloughed hours 2.1 Example of how to work out usual hours for employees who are contracted for a fixed number of hours where the employee’s reference date is 19 March 2020Īn employee is contracted to work for 37 hours in each week, across 5 working days. Read guidance on a pay period spanning 2 months. A Ltd cannot claim for this as a single period so makes 2 separate claims: Work out your claim period 1.1 Example of a pay period spanning 2 monthsĮmployee has a 4-week pay period which is from to 16 June 2021. The Coronavirus Job Retention Scheme closed on 30 September 2021.
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