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It's covered in the details published last Thursday
https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus...
Overtime isn't mentioned in the guidance.
What is stated is:
"At a minimum, employers must pay their employee the lower of 80% of their regular wage or £2,500 per month.....
For full time and part time salaried employees, the employee’s actual salary before tax, as of 28 February should be used to calculate the 80%. Fees, commission and bonuses should not be included.....
If the employee has been employed .... for a full twelve months prior to the claim, you can claim for the higher of either:
the same month’s earning from the previous year
average monthly earnings from the 2019-20 tax year
If the employee has been employed for less than a year, you can claim for an average of their monthly earnings since they started work."
Not specific on whether or when to include overtime in calculating an average, but I would have thought you should. Overtime isn't bonus, fees or commission, so I would include it in calculating average monthly pay.
There is a sub-section about half way down headed "Employees whose pay varies". Although not spelt out, I would have thought this relates to those with varying hours.