So, I enjoyed the other holiday thread. As it happens we have just received updates from our external HR support on contracts of employment.
These seem to imply that you should also do some kind of backward looking calculation even when salaried staff take leave.
Surely no-one does this?
Consider, for example, a period after a pay rise - if you look backwards over 12 months then a person on holiday for a week would actually have a pay cut that month, as the average would include the pre pay rise salary?
At least reading the .Gov stuff I can see where the hideous furlough calculations were born..