The regulations state the following "...the average monthly (or daily or other appropriate pro-rata) amount paid to the employee for the period comprising the tax year 2019-20 ........before the period of furlough began" 7.2 (a)
If a variable rate employee is paid monthly on the last day of the month and the period of furlough commenced 23 March, is the pay to be taken into the calculation that made up to the last pay day prior to furlough (i.e. 29 Feb) or in respect of the period up to the last working day (i.e. 22 Mar)? There seems to be an ambiguity depending on whether the emphasis is put on "paid to" or "for the period".