An employee is working for two businesses, dividing his time between them as the directors require. so that pay from each has varied over the last year, but total salary each month across the two jobs has been the same. The furlough scheme works out that his pay for Job 1 is based on his full amount for May 19 (as it's higher than the average for the year), and for Job 2 it's the average since Job 2 started in June 2019, up to the end of March 20. As a result his furlough entitlement is actually 148% of his normal monthly salary, rather than 80% as the scheme is designed for. My calculations and the HMRC calculator both agree on this, so although it seems crazy it is correct! I asked HMRC on their webchat and they said it's not a problem, and it seems to me to be perfectly legitimate as each company is treated separately, but at the same time it feels not quite right. Is it an abuse of the system to claim this correctly?