CJRS examples updated

27 November 2020

HMRC have updated guidance on the CJRS to include further examples.

Example 2.2 covers a scenario where the employee, on fixed pay, has a first pay period which ends after the 30 October and demonstrates the calculation of usual hours.

Example 3.6 also covers a scenario where a fixed pay employee who has a pay period ending after 30 October but expands to calculate the 80% amount.

Example 3.11 provides an example of a variable pay worker whose first pay day is due after their furlough period begins.

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