The NCC has produced guidance for parks on the Coronavirus Job Retention Scheme (CJRS) and how to calculate an employee‘s gross pay for furloughing.  For example: 

• Discretionary bonuses and discretionary commission payments are excluded.
• Overtime, fees and compulsory commission payments can be included.
• The employer’s national insurance is calculated on the reduced pay.
• The employers pension contribution is calculated on the minimum amount payable, on the reduced pay.
• National living wage thresholds do not apply as the employee is not working.

There is also a useful calculator in Excel (updated to reflect the new deadlines) which gives monthly, fortnightly and weekly options.  The password is ncc-furlough.

Access the guidance and the Excel spreadsheet below: