Furlough Guidance (Irregular hourly paid staff)

Employees whose pay varies

If the employee has been employed (or engaged by an employment business) for a full twelve months prior to the claim, you can claim for the higher of either:

  • the same month’s earning from the previous year (6th April 2018 to the 5th April 2019)
  • average monthly earnings from the 2019-20 tax year (6th April 2019 through to 5th March 2020)

If the employee has been employed for less than a year, you can claim for an average of their monthly earnings since they started work.

If the employee only started in February 2020, use a pro-rata for their earnings so far to claim.