How will normal salary be calculated for those with no normal working hours, such as zero hours workers?

For those with variable pay, if the employee has been employed for a full 12 months before the period claimed for you, can take the higher of:

• The same month’s earnings in the previous year; or
• Average monthly earnings from the 2019/20 tax year.

For those who have been employed for less than one year you can use the average of their monthly earnings since they began their employment until the date they were furloughed.

If they have been employed for less than a month, work out a pro rata for their earnings so far, and claim for 80%.