There seems to be a lack of working examples of furlough pay through v1 and v2 in the same pay period and how to claim this
As an example the pay period is 10/06/2020 to 09/07/2020. 21 days in June, 9 days in July
The furlough pay for this pay period is £1920, employers NI of £163.94 and Employers pension contribution of £42
I understand a claim needs to be submitted for the period 10/06/2020 to 30/06/2020 and a separate claim for 01/07/2020 to 09/07/2020
I cannot find any guidance on how to apportion the figures over the two claims. I would assume this is going to be a common issue and one which will get even more complicated when a pay period covering June ands July contains furlough in v1 and flexible furlough in v2
Is it a case of ((amount/30)*21) for June and ((amount/30)*9) for July?
Replies (4)
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There's no lack. You just missed it. It was clearly said that for overlapping claims you need to make one claim up to the end of June. And then another claim from 1st July.
If you apportion the pay to the number of calender days and then calculate furlough based on that. You should have your answer for each claim.
Maybe just pretend you have 2 pay periods? So you will have 1 period of 21 days that you calculate furlough pay for. And then a second period of 9 days. Obviously you add the 2 answers together for the purposes of the payslips. Make sure you pro rate your cap accordingly, e.g. for the first period as it's 21 days your cap would be 3 x £576.92, and for your second period it would be 9 x £80.65.
You would calculate the NI and pension bits of the claim following the methods in HMRC's guidance. You do still need to check the payslips to make sure you're not claiming more NI and pension that is actually being paid. For NI this is normally easy e.g. are they on letter M. For pension I would just take the amounts per the payslips and apportion on calendar days, to compare against the claims for each period.