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: