Looking for some guidance on the pay reference period to use for re-furloughed employees. Client has a number of gyms and has furloughed employees during lockdown periods when the gyms have been closed. After the last lockdown, 5 November to 2 December 2020, all employees were taken off furlough and resumed usual hours. Grant claims were made for the whole lockdown period under CJRS 3. With the gyms' closure again from 26 December 2020 all employees have been re-furloughed. What is the reference period to use for variable pay employees who were employed after 6 April 2020 and were on the payroll before 30 October 2020? Would it be 6 April/employment start date to 5 November - ie the date they were first furloughed under CJRS 3 or 6 April/start date of employment to 26 December - ie latest furlough date? The guidance states that 'the reference period is the average earnings over the period 6 April 2020 to last pay period, on or before, the day they were furloughed under CJRS 3', which I would interpret as the first period of furlough, however the HMRC calculator sates that the most recent furlough date should be used. Can anyone confirm please.