1. Furlough Calculations: Regular Pay can now be used as a calculation basis:
   Previously, as per our interpretation of the original HMRC guidance, furlough payment calculations were based on an employee’s eligible pay over the previous tax year. Following numerous customer requests, a new option has been made available on the Furlough Parameters screen, that can be used to specify the use of Regular pay for determining furlough payments for those customers who believe this is appropriate for their circumstances.
2. Furlough Calculation (Batch Updates): See Staff> J. Furloughed Staff> Batch Updates button:
   A new screen has been provided to make it quick and easy to modify various items that pertain to your furloughed workers, either for a single worker, or en masse, using Pay Cycle and Staff filters.
   Items that can be changed are:
   • The use of Regular Pay or not (For calculating furlough amounts)
   • Flexible Furlough (See below and further document that accompanies this release)
   • Furlough Start Date
   • Furlough End Date
   • Furlough Pay Percentage
   Updates to the Staff records can be based on the values that they currently hold, e.g. all Staff in a given Pay Cycle that currently have their Flexible Furlough set to ‘No’, could be set to ‘Yes’.
3. Flexible Furlough Indicator: See Staff> J. Furloughed Staff
   A new ‘Flexible Furlough’ checkbox has been added to the Furloughed Staff screen.
   If this box is ticked, the calc will reduce the furlough payment by the same ratio of worked hours to the original furloughed hours, e.g.
   Hours Ratio = (Furlough Hours – Worked Hours) / Furlough Hours
   New Furlough Payment = Old Payment x Hours Ratio
   e.g. Employee has 32 hours on furlough based on their previous hours and would be paid £500 under furlough. Employee actually worked 8 hours in the period, so their furlough payment needs to be reduced accordingly, so:
   Hours Ratio = (32 – 8) / 32 = 0.75
   New Furlough Payment = £500 x 0.75 = £375.
   See additional document in Cleanlink\Cribsheets\Furlough CJRS Guidance (Flexible).pdf for detailed guidance.
4. Furlough Calculation (Override Pay Hours):See Staff> J. Furloughed Staff> Eligible Pay
   A new field has been added to enable users wishing to use Override values, the ability to specify the number of working Hours that the said Override amount represents. This is needed where furloughed workers come back to work on a part time working / part time furlough basis, because employers will need to report Hours when making furlough claims with HMRC.
5. Furlough Reclaim Report
   This report has been amended to meet the new revised format as issued by HMRC on Friday 5th June 2020. Principally this relates to the inclusion of ‘Hours’ information – required to allow ‘Flexible Furlough’ for those workers that are returning to work from furlough on a gradual or part time basis.
6. Furlough Eligible Pay (Hours)
   The Furlough Eligible Pay screen has been enhanced to include the Hours that each pay figure represents. This information is needed when calculating flexible furlough. It can also be useful for spotting anomalous situations for which a manual override would be appropriate.

CL-Changes-for-v7.11.2

Furlough CJRS Guidance (Flexible)