The 'Work out 20%' document from gov.uk refers to an amount 'earned' in a period and in a tax year. If someone is paid a 'week in hand' the 'earnings' in a period will not coincide with the RTI filing (i.e. payment) date. Example: Furloughed Friday 17/4/20 and normal pay date Friday weekly a week in hand. On the face of it payment on Friday 24/4/20 will be constituted as pay week to 16/4/20 plus 1 furlough day. The following week will consist entirely of furlough pay for 7 days, but a week in hand. This seems right to me. However will the claims then follow the furlough dates or the payment dates? Anyone got an opinion on this or know something I don't?