NCC guidance on CJRS and gross pay

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: