coming up to make our first flexible furlough claim, all seems ok
the payroll runs to mid month so we'll need to do two claims for furlough which is ok
what we cant find details of in the new guidance is what to do with employers NI and pension claims that straddle a split month, I'm assuming that you just pro-rate the monthly allowance to each part of the claim, but I'd feel more comfortable having somehtign to confimr this, does anyone know?
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It is covered in HMRC's detailed guidance at: https://www.gov.uk/guidance/calculate-how-much-you-can-claim-using-the-c...
So recommend a thorough read of this. In particular note "If your employee’s pay period goes beyond 30 June you will need to make separate claims for the part up to 30 June and the part from 1 July. When working out the grant for employer National Insurance contributions for June treat the furlough period as ending on 30 June and use the calculation for employees not furloughed for the whole pay period. You can then separately work out the grant for employer National Insurance contributions for July."
The er NI claim calculation is much simpler from 1 July.
thanks for your replies
another thing we have come up against is making a split month claim for an employee who is fully furloughed and on variable hours
again we can't see anything in the guidance, what do you about the days in the period??
e.g. pay period 27 June - 24 July, so 4 days in June and 24 in July. do we simpley pro-rate last years pay to each period?