The longer Rishi Sunak went on the more my heart sank. Having struggled and just got to grips the CJRS claim, Top Up and HP, he now could not have made the up and coming months more complicated All this comes once again on a Friday evening. We await updated details as to how to calculate "part time". And you can bet your bottom dollar it will be as complicated as HMRC can make it. I have a simple brain. Knock off Furlough what has been paid for work. Rather like a reverse top up. But no it prattles on already about "hours worked" and "normal hours worked" ( bear in mind monthly paid is 4 weeks) & having to report this and report that. And once more as a small payroll bureau I cannot absorb anymore cost. Totally over complicated. A simple reduction in Furlough % would have sufficed. I personally don't think therer is much incentive for employees to return.