Examples updated to include employee reference dates.
New calculation example added for calculating wages for different types of pension scheme (3.18).
Updates to 'Examples of how to calculate your employees' wages'. New calculation examples added to cover the lookback period (2.10, 3.8 and 3.9). Updates to existing examples to clarify eligibility for the annually paid (3.16 and 3.17).
Two new examples about how to calculate your employees wages if they are paid a fixed annual amount have been added to the page (at 3.14 and 3.15).
Updates to "Examples of how to calculate your employees' wages". Minor corrections made to examples 2.7 and 2.9. New link added to 2.10.
The examples have been updated because the 30 November claim deadline has now passed.
The guidance has been updated with examples 2.2, 3.6 and 3.11.
There have been amendments to examples 2.9 and 3.9 in 'Examples of how to calculate your employees' wages, National Insurance contributions and pension contributions'. Also, a new example has been added to 'Full examples of how to calculate the amount you should claim for an employee who is flexibly furloughed'.
The scheme has been extended. The examples have been updated and new examples have been added to help employers calculate claims for periods after 1 November 2020 for different employment circumstances.
A sentence added to example 3.3 to clarify that employers should calculate the amount they are claiming for each employee based only on days the employee was on furlough – even if they have to claim through the service for a longer period align their claims. Employers using this calculation do not need to amend any previous claims.
Examples have been added for September and October for working out how much to claim for a flexibly furloughed employee.
2.1 Example of how to work out usual hours for employees who are contracted for a fixed number of hours has been updated with corrections.
Some examples have been deleted because they are only relevant to claim periods ending before 30 June 2020. You can no longer claim for periods ending before 30 June 2020.
Page updated with a new example of calculating an employee's average hours for a variable hours employee who takes statutory adoption leave in 2019/20.
The page has been updated with new examples to help employers calculate their claims under the Coronavirus Job Retention Scheme.
Welsh translation added.
Examples updated to show that the amount claimed for NICs cannot be more than 13.8% of the grant claimed for employee's wages.