if an employee is furloughed half way thru the month how do you calculate how much pension contribution to reclaim. if banded do you use the band against the pre furlough earnings first?
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No, the band is eaten up by the furlough earnings first. There's an example in the guidance https://www.gov.uk/guidance/work-out-80-of-your-employees-wages-to-claim...
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"Example of how to calculate the grant towards employer pension contributions where the employee is furloughed during the pay period"
I agree, divide by 30 or 31 and times by furlough days (including weekends!). If employer topped up adjust accordingly.