What’s Changing?
A new export is being added to the Payroll module for reporting on all employees’ furlough status information.
Proposed release date – 26th November 2020
Reason for the Change
With the number of changes and extensions to the Coronavirus Job Retention Period that have been introduced by the UK Government, this new export will help customers to keep a record of all employees’ furlough status details and manage their furlough payments.
Customers Affected
UK HR & Payroll customers.
Information
This export has been created for customers to be able to report on the average daily hours for furloughed employees. The daily rate should be used to calculate the usual hours for the furlough period by multiplying it by the number of calendar days in the period.
The new average hours calculation for employees who were not previously eligible for furlough will not be updated in their furlough records. Instead, they are available to download within this export.
Release Notes
- To view the new export, go to Payroll > Reports > Export
- From the Export Name drop-down, select Furlough Status - list all furloughs in employee order
- Select the Company
- Select Run Export
Fig.1 - Furlough Status – list of all furloughs in employee order Export
The report will show the following fields:
- Employee Number
- Employee Surname
- Employee Firstname
- Location
- Division
- Job Title
- Status (current/former)
- Employment Start Date
- Termination date
- Furlough Start date
- Furlough end date
- Notes
- Average Worked Hours
- Tax Year Calculated (2019/2020)
For employees with more than one furlough period, each period will show on a separate row.
Average Worked Hours
The average worked hours will show either the daily average for the 2019/2020 tax year or the average from 6th April 2020 up to the day before the furlough start date, depending on the employee’s start date.
According to the Extended Coronavirus Job Retention Scheme (CJRS) policy paper:
- Employees who were previously eligible for furlough: The original CJRS calculations should be used
- Employees who were not previously eligible for furlough: The average hours from 6th April 2020 to the day before the furlough start date should be used.
For the purpose of this export, the start date used to decide the calculation will be displayed.
- On or before 9th March 2020 – Original average hours
- On or after 20th March 2020 – New average hours
If the original average hours are used, the export will show 2019 in the Tax Year Calculated column.
If the new average hours are used, the export will show 2020 in the Tax Year Calculated column.
Average Hours Calculation
The calculation used to display the average hours is as follows:
Total hours (including holiday hours) in Period ÷ Available days in period
- Total hours (including holiday hours) in the period
- 2019 – 6th April 2019 (or employee start date if after) to 5th April 2020 (or furlough start date if earlier)
- 2020 – 6th April 2020 (or employee start date if after) to the day before furlough start date
- Available days in period
- Total calendar days in the period, not including:
- Absence days relating to an SSP absence
- Parental Leave days (SMP/SPP/SAP/ShPP/SPBP)
- Total calendar days in the period, not including:
For example:
- Started work on 13/01/2018
- Absent for 14 days in May 2019
- Furloughed on 24th April 2020
- Calculation period – 6th April 2019 – 5th April 2020
- Total hours (incl hol hours) = 2000
Total days in period – 366
Total absent days – 14
Total available days – 366 minus 14 = 352
Average daily hours – 2000 ÷ 352 = 5.68
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