I am running payroll today.
I have a number of staff furloughed since Tuesday (24th).
In the absence of any detailed guidance on the Job Retention Scheme I plan to pay 100% of the basic wages pro rata for the period 1st to 23rd March and 80% of their basic pay pro rata for 24th to 31st March.
Hopefully when the portal is available I can receive a garnts for the gross basic pay 24th to 31st aswell as er's NI and er's pension.
My query it that one of the furloughed members of staff on the apprentice minimum wage. Do I habve to pay them 100% pay so that I am not breaching NMW regulations? Or becuase they are not actually working any 'hours' during the furlouged period, is it not applicable ?