__Example 1__

Tom Pope has worked for Askey Ltd for many years. He was not furloughed in March, April or May.

If Askey Ltd want to furlough Tom and make a claim under CJRS plus be able to furlough him again from 1^{st} July, then, Tom must have been furloughed on or before 10^{th} June and remained so until at least 30^{th} June inclusive (i.e. 21 days full furlough).

__Example 2__

Debbie Harry has worked for Hamil Ltd for many years. Debbie was furloughed in April for 3 weeks, but is presently back working. Hamil decide to furlough her again on 20^{th} June.

- Debbie can be furloughed again from 1
^{st}July irrespective of how long she is furloughed for from 20^{th}June as she was previously furloughed in April. - If Hamil Ltd want to make a CJRS claim for the period 20
^{th}June to 30^{th}June, Debbie will have to remain furloughed up to and including 10^{th}July (i.e. 21 days) - If Debbie is furloughed up to and including 10
^{th}July, the employer would need to make at least two claims, one up to 30^{th}June and the other from 1^{st}

__Example 3 __

David Worrall is an employee of Rudge Ltd. He is paid weekly and the weekly pay period ends each Friday.

For the pay period 27^{th} June to 3^{rd} July 2020, Rudge Ltd will need to submit two separate claims:

- 27
^{th}June to 30^{th}June (which can be a claim on its own or Rudge Ltd could combine into a single claim with the previous week, claiming from 20^{th}June to 30^{th}June). - 1
^{st}July to 3^{rd}July (which can be claimed on its own because it immediately follows the previous claim ending 30^{th}June, or the employer could combine it into a single claim with the following week, claiming 1^{st}July to 10^{th}July).

__Example 4__

Swanny Ltd, who has made monthly claims, have furloughed the following number of employees:

March 2 employees

April 12 employees

May 8 employees

June 9 employees

The maximum number of employees that can be claimed for from 1^{st} July for each subsequent claim period is 12 employees (the April figure), unless one of the exceptions mentioned in the notes come into play.

__Example 5__

Carol Shanahan is employed by Saviour Ltd. She is contracted to work 37 hours each week, across 5 working days. Carol is paid weekly.

Saviour Ltd is looking to make a flexible furlough claim for the period 1st July 2020 to 10^{th} July 2020 (10 calendar days).

There are two pay periods partially in this claim period:

29^{th} June to 5^{th} July

6^{th} July to 12^{th} July

Firstly, Saviour Ltd calculates the usual hours for the days it is claiming in the pay period 29^{th} June to 5^{th} July as follows:

- Start with 37 hours (the hours Carol was contracted for at the end of the last pay period ending on or before 19
^{th}March 2020) - Divide by 7 (the number of days in the repeating working pattern, including non-working days, i.e. 29
^{th}June to 5^{th}July) - Multiply by 5 (the number of calendar days in the pay period (or partial pay period, in this case, Saviour is claiming for) – the period from 1
^{st}June to 5^{th}This equals 26.43. - Round up to the next whole number = 27

Secondly, Saviour Ltd calculates the usual hours for the days it is claiming for in the pay period 6^{th} July to 12^{th} July as follows:

- As per A) above.
- As per B) above, except the period concerned is 6
^{th}July to 12th July. - As per C) above except the partial pay period is from the 6
^{th}June to 10^{th} - As per D) above. This also equals 26.43.
- As per E) above rounds up to 27.

For this claim period, the result of each pay period’s calculation is added together (27 + 27 =54 hours.

Carol’s ‘usual’ hours for this claim period is 54 hours. If Carol works for 30 hours during this claim period then the CJRS claim is based upon 24 hours of furlough (54 hours – 30 hours).

__Example 6 __

Ray Walker has worked variable hours for Aspo Ltd for many years. He is paid every two weeks and was furloughed on 23^{rd} March.

Aspo Ltd calculates that Ray worked 1,850 hours between 6 April 2019 and 22 March 2020. This includes any hours that Ray received holiday pay for.

Ray will be paid for the pay period 1 July 2020 to 14 July 2020, and his employer is looking to make a flexible furlough claim for the same period (1 July 2020 to 14 July 2020).

Aspo Ltd works out the average number of hours worked in the 2019/20 tax year as follows:

- Start with 1850 (the number of hours worked (including paid leave) in the 2019/20 tax year before Ray was furloughed)
- Divide by 352 (the number of calendar days Ray was employed by Aspo Ltd in the 2019/20 tax year, up until the day before Ray was furloughed)
- Multiply by 14 (the number of calendar days in the pay period (or partial pay period) which Aspo Ltd is claiming for) = 73.58. In this case it is for the full pay period.
- Round up to the next whole number because the outcome isn’t a whole number = 74

Using the ‘average’ method, Ray’s usual’ hours is 74.

However, Aspo Ltd will also need to work out the usual hours based on the corresponding calendar period in the 2019/20 tax year, and use the higher figure for the usual hours.

__Example 7__

Luke Joyce has worked variable hours for Bycars Ltd for a number of years. He is paid weekly.

Bycars Ltd is looking to make a flexible furlough claim for the period 20 July 2020 to 26 July 2020 in respect of Luke.

Bycars Ltd works out the usual hours based on the corresponding calendar period in the 2019/20 tax year. The corresponding calendar period in 2019 is 20 July 2019 to 26 July 2019. That period covers two pay periods in 2019:

- 15 July 2019 to 21 July 2019 (2 calendar days overlap with the 2020 pay period – 20 to 21 July)
- 22 July 2019 to 28 July 2019 (5 calendar days overlap with the 2020 pay period – 22 to 26 July)

In 2019, Luke worked the following hours:

- in the pay period starting 15 July 2019 – 28 hours
- in the pay period starting 22 July 2019 – 35 hours

Luke’s employer works out the usual hours based on the corresponding calendar period in the 2019/20 tax year 2019 to 2020 as follows:

- Start with 28 (the number of hours worked in the first pay period identified in the 2019/20 tax year i.e. 15
^{th}July to 21^{st}July 2019) - Multiply by 2 (the number of calendar days in that pay period which correspond to at least one calendar day in the pay period (or partial pay period) Bycars Ltd is claiming for – 20 and 21 July 2020)
- Divide by 7 (the total number of calendar days in the pay period in the 2019/20 tax year) = 8

Step 4 is that steps 1, 2 and 3 are repeated for each subsequent identified pay period. Luke’s employer will need to repeat steps 1, 2 and 3 for the next pay period:

- Start with 35 (the number of hours worked in the next pay period identified in the 2019/20 tax year i.e. 22
^{nd}July to 28^{th}July 2019) - Multiply by 5 (the number of calendar days in that pay period which correspond to at least one calendar day in the pay period (or partial pay period) Bycars Ltd is claiming for – 22 to 26 July 2020)
- Divide by 7 (the total number of calendar days in the pay period in the tax year 2019 to 2020) = 25

There are no more pay periods in 2019 to consider:

- Add them altogether, 8 + 25 = 33
- Round up to the next whole number if the outcome isn’t a whole number.

Using the ‘corresponding’ period method, Luke’s ‘usual’ hours are 33.

Bycars Ltd will also need to work out the average number of hours worked in the 2019/20 tax year and use the higher figure for Luke’s usual hours.