Variable pay NI calculation

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Employer with staff all on variable pay got furloughed on 21.3.2020. My reference pay is Feb 20 and i am claiming for March 20. For NI claculations HMRC guidance has the para below:

If your employee is not furloughed for the whole pay period or you top up their pay

If the pay period covers both furloughed and working periods, or you top up your employees pay over the amounts covered by the grant the following steps will help you calculate the amount of employer National Insurance contributions for each employee:

The amount of pay minus the relevant National Insurance contributions secondary threshold.

To calculate the employer National Insurance contributions due on an employee’s total pay for the pay period, the result of Step 1 is multiplied by 13.8%.

Divide the amount of employer National Insurance contributions due for the pay period by the number of days in the pay period.

The grant is capped at the total amount of employers’ National Insurance contributions due to be paid in respect of an employee. Multiply the result of Step 3 by the number of qualifying furlough days in the pay period.

Multiply the result of Step 4 by the proportion of pay received in respect of the qualifying furlough days that is funded by the grant.

My question is - in the above para - the "amount of pay" (in bold above) that i need to start with - is this reference pay period (Feb 2020) or the cliam period i.e- March 20? I understand it to be Mar 20. Any confirmation will be appreciated. 

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By Cheshire
28th Apr 2020 10:22

Actual pay period

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