An employee left employment with a client in July 2019 and then returned in July 2020.
On the face of it I would think that the furlough claim should be based on the salary in the current tax year. But looking at the HMRC calcualtor it says:
Was this employee on your payroll on or before 19 March 2020?
Enter yes if you made a payment of earnings to them in the tax year 2019/2020, which was reported to HMRC on a Real Time Information (RTI) Full Payment Submission (FPS) on or before 19 March 2020.
RTI submissions were made in the 19/20 tax year including them, but it would seem bizarre that this is the basis for any furlough claim given they left employment, were issued a P45 and were gone for a year.
In this case it only makes about £10 difference as they are part time - but it confused me.
Apologies if this has been covered before - I did try and search, but probably badly.