My client has a worker who will be furloughed - they are a casual employee, and have been on the payroll for a couple of years. They worked from April 2018 to Sept 2018, and then not again until Sept 2019 (but were still on the payroll). From September 2019 they worked every month. Do I calculate the average pay for 2019-20 as the total for the year divided by 7 months (Sept-Mar) or do I have to divide by 12 months, as the worker was "on the payroll" during that time even though they were not being paid for the first 5 months of the tax year?
In contrast, my employer has an employee who they took on in September who worked every month, whose average pay will obviously be the total for the year divided by 7 months.
Any suggestions would be most welcome - if I follow the guidance to the letter, I would assume I need to divide by 12, but as this doesn't fit the employee's pattern of work, this doesn't seem right.