payments made at the discretion of the employer or a client - where the employer or client was under no contractual obligation to pay, including: any tips, including those distributed through troncs, non-monetary benefits like benefits in kind (such as a company car) and benefits received under salary sacrifice schemes (including pension contributions) that reduce an employee’s taxable pay, variable, but are varied without reference to the overall amount of the profits or losses of the LLP, not affected by the overall amount of the LLP’s profits or losses, your employee is not contracted to a fixed number of hours, your employee’s pay depends on the number of hours they work, were on your payroll on 19 March 2020 (meaning you made a payment of earnings to them in the tax year 2019 to 2020 which was reported to HMRC on a Real Time Information (RTI) Full Payment Submission (FPS) on or before 19 March 2020, you made a valid Coronavirus Job Retention Scheme claim for them in a claim period ending any time on or before 31 October 2020, the average number of hours worked in the tax year 2019 to 2020, the corresponding calendar period in the tax year 2019 to 2020, any hours of leave for which the employee was paid their full contracted rate (such as annual leave), any hours worked as ‘overtime’, but only if the pay for those hours was, not count hours as hours worked that the employee worked but was not paid for because they accrued paid time off which they could take later, count the hours as hours worked that the employee took as paid time off, which they had accrued by working additional hours at some other time, reduced rate paid leave following a period of statutory sick pay related leave, reduced rate paid leave following a period of family related statutory leave, only calculate the employee’s usual hours for the days covered by the furlough agreement, do not include any working hours on days not covered by a furlough agreement, claims from 14 September 2020 where the employee stops being furloughed or flexibly furloughed partway through a claim period, all claims for periods starting on or after 1 November 2020, leave taken on account of time worked under a flexible work time arrangement (. The calculator is aimed at employees and shows them if. The information call out at the top of the page has been updated with the changes to the scheme from 1 September. If the employee usually takes the bank holiday as leave then the employer would either have to top up their usual holiday pay, or give the employee a day of holiday in lieu. If an employee is flexibly furloughed then any hours taken as holiday during the claim period should be counted as furloughed hours rather than working hours. The remaining pay may be available as ShPP. They can also share the leave with their partner if they’re also eligible. Also added information on how to calculate furloughed hours for different sets of circumstances. If the pay period (or partial pay period) you are claiming for starts and ends on the same calendar days as the identified pay period in the tax year 2019 to 2020 - use the number of hours they actually worked in that pay period. How much Shared Parental Leave a parent can get. The same principles apply where the employee is returning from a period of unpaid statutory family-related leave. Working Time Regulations require holiday pay to be paid at the employee’s normal rate of pay or, where the rate of pay varies, calculated on the basis of the average pay received by the employee in the previous 52 working weeks. You can claim before, during or after you process your payroll as long as your claim is submitted by the relevant claim deadline. Any time they are on these types of leave while flexibly furloughed counts as furloughed hours and does not count as time actually worked. You can only make one claim for any period so you must include all your furloughed or flexibly furloughed employees in one claim even if you pay them at different times. If that is the case, they should be included when calculating 80% of your employees’ wages. This guidance assumes that you will calculate on a pay period basis but either method is acceptable. Multiply by the number of calendar days in the pay period (or partial pay period) you are claiming for. You should continue to pay the Apprenticeship Levy as usual. The claim is made 6 days before the end of the pay period, ensuring that the grant is available to be paid out then. Where employees have been furloughed or flexibly furloughed continuously (or both), the claim periods must follow on from each other with no gaps in between the dates. If you have to work out the usual hours based on the hours worked in more than one pay period in the tax year 2019 to 2020: Start with the number of hours worked in the first pay period identified in the tax year 2019 to 2020. You should work out usual hours for employees who work variable hours, if either: If neither of these apply, you should work out your employee’s usual hours for an employee who is contracted for a fixed number of hours. For employees on fixed pay, claims for full or part time employees furloughed on return from family-related statutory leave should be calculated against their salary, before tax, not the pay they received whilst on family-related statutory leave. example of how to work out the usual hours based on the hours worked in more than one pay period in the tax year 2019 to 2020, Find an example of how to work out the average number of hours worked in the tax year 2020 to 2021 for an employee who works variable hours, agreed how many hours your flexibly furloughed employee is going to work, example for calculating the number of furloughed hours where an employee does not take leave during the claim period, Calculate how much you can claim using the Coronavirus Job Retention Scheme, Find examples to help you calculate your employees' wages, Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme, Claim for wages through the Coronavirus Job Retention Scheme, Managing your business during coronavirus, Your responsibilities as an employer during coronavirus, Coronavirus (COVID-19): guidance and support, Transparency and freedom of information releases, what you can include when calculating wages, your employees’ usual hours and furloughed hours. To qualify for SPL, your employee must share responsibility for the child with one of the following: Your employee or their partner must be eligible for maternity pay or leave, adoption pay or leave or Maternity Allowance. Employers using this calculation do not need to amend previous claims. Parents can choose how much of the SPL each of them will take. Multiply by the number of calendar days in that pay period which correspond to at least one calendar day in the pay period (or partial pay period) you are claiming for. When you calculate the usual hours, you should include: If you are calculating the usual hours for an employee who is part of a flexible work time arrangement (“flexi-leave”), you should: To work out the usual hours for each pay period (or partial pay period) based on the average number of hours worked in the tax year 2019 to 2020: Start with the number of hours actually worked (or on paid annual leave or flexi-leave) in the tax year 2019 to 2020 before the employee was furloughed, or the end of the tax year if earlier. Don’t include personal or financial information like your National Insurance number or credit card details. When you calculate the number of calendar days in step 2, you should not count any calendar days where the employee was on a period of: Find examples of how to work out the average number of hours worked in the tax year 2019 to 2020 for an employee who works variable hours. The start date of your first claim period is the date your first employee was furloughed. All content is available under the Open Government Licence v3.0, except where otherwise stated, National restrictions in England from 5 November, Shared parental leave and pay: employers' technical guide, Statutory Maternity Pay and Leave: employer guide, Maternity, Adoption and paternity calculator for employers, Statutory Adoption Pay and Leave: employer guide, Coronavirus (COVID-19): guidance and support, Transparency and freedom of information releases. This means that they cannot share the leave. New subsection 'Work out your employee's usual hours and furloughed hours' to tell employers how to calculate the number of working and furloughed hours for an employee that comes off furlough or flexible furlough partway through a claim period. up to 37 weeks of Shared Parental Pay (ShPP) How much SPL or ShPP eligible parents get depends on how much: maternity entitlement the birth parent has taken. Shared parental leave is not a simple scheme which is why we have set up this site to make it easier to understand and apply. We use this information to make the website work as well as possible and improve government services. Otherwise calculate the average number of hours worked from 6 April 2020 and up to the employee’s first day spent on furlough on or after 1 November 2020. Employees may be able to get Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP) if they’ve had a baby or adopted a child. The employer and employee can agree to vary holiday entitlement as part of the furlough agreement, however almost all workers are entitled to 5.6 weeks of statutory paid annual leave each year which they cannot go below. You are therefore likely to have records of the number of hours worked. You’ve accepted all cookies. Payments will be made six working days after you make your claim. To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. Two employees have been furloughed continuously since the first claim, and the claim periods follow on with no gaps in between the dates – though one returns to work before the end of the pay period. If you make an error in your claim, you can find out how to correct it. These employee’s will only be eligible for periods starting on or after 1 November 2020. Find examples of how to work out usual hours for employees who are contracted for a fixed number of hours. Information call out has been updated - the scheme is now closed. Wording has been added to make it clear that HMRC will not decline or seek repayment of any grant based solely on the particular choice between fixed or variable approach to calculating usual hours, as long as a reasonable choice is made.

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