I have a client who has few employees who get paid basic + commission on top based on sales that they generate. The employees were palced on furlough on 15th March. I understand that for someone who is on variable pay, their furlough has to be calculated by looking at same month's wages from previous year or average monthly wages for 19/20 tax year and we claim 80% of whichever is highest. What I need clarification is whether these rules apply for only March 2020 ? And how do we calculate furlough from April onwards. Do we calculate on the same basis or do we just take 80% of basic salary in April (as they were not getting any commission in April).
Any help will be appreciated.