I have spotted what could be a sneaky change in the rules, or possibly an error in the HMRC calculator, not sure which.
The calculation used to be that the average would be on the number of days up until you start furlough if that was before 5 April. But, the calculator seems to be going to the later date - I have highlighted in bold italics. Any thoughts?
See my cut and paste skills below:
Breakdown of calculations
PER THE CALCULATOR
You told us this employee gets paid a variable amount each time and has worked for you for less than 12 months. We’ve worked out their average daily earnings in the last tax year, by dividing their total pay by the number of calendar days between 6 April 2019 and the day before furlough (or 5 April 2020 if later). Then we’ve multiplied that by the number of furlough days and furlough hours in each pay period. The furlough grant is 80% of this.
There’s a maximum amount you can claim. If this affects your claim, we’ve adjusted the calculations. Work out the maximum wage amount you can claim (opens in new tab).
Calculations are rounded to the nearest penny unless otherwise stated.
OR PER GUIDANCE NOTES
To work out 80% of the average monthly wages for tax year 2019 to 2020:
Start with the amount of wages that were payable to the employee in the tax year up to the day before they were first furloughed.
Divide it by the number of days from the start of the tax year – including non-working days (up to the day before they were first furloughed, or 5 April 2020 – whichever is earlier).
Multiply by the number of furlough days in this pay period.
Multiply by 80%.