Having spent the last 7 Months working on Variable hours and the ensuing complications + reading all the comments on AW I though this may amuse.
Friend works for a very large organisation. She wondered how her Furlough was calculated as she was receiving far more than she thought. She has now found out why. There are a "group of employees". The hours have all being totalised and averaged out - as a group - not inndividually. So they are all getting the same. Some less than they should and some more.
And here we are. Little payroll providers petrified to the penny we are calculating this correctly. I may not have achieved 100% - especially in that first month but at least my intemtions have been right and I understand the legislation.