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CJRS Calculation Changes

A small but important update to the UK Government’s guidance around the calculation of ‘normal working hours’ when employers submit claims under the CJRS Scheme, effective from 14 September 2020 was announced recently.

If an employee stops being furloughed or flexibly furloughed partway through a claim period, then when calculating the number of furloughed hours to be claimed for, employers should ensure they:

  • Only calculate the employee’s usual hours up to the last day of furlough, instead of to the end of the claim period
  • Do not include any working hours after the last day of furlough

This guidance applies if a claim period includes periods after the employee’s last day of furlough.

Claims submitted prior to 14th September need not be amended – only claims from 14 September 2020 onwards need to use this updated calculation.

The updated government guidance can be read here.

If you have any questions or concerns surrounding the updated guidance please do not hesitate to contact your usual Payroll team member.

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