Hi all, following the detailed guidance from HMRC re: calculating average pay for employees whose pay varies, I still have a query regarding what pay falls in the 2019-20 tax year for this purpose and was hoping someone might be able to help clarify it. The first payment in 2019/20 tax year for our employees who are on flexible pay fell on 4 May 2019, but some of that pay included earnings for hours worked 24 Mar-5 Apr 2019 i.e. prior to the start of the 2019-20 tax year. In order to calculate average earnings in 2019/20 tax year to the date an employee was furloughed, should I deduct payments in respect of rota hours worked prior to the 2019/20 tax year but paid on 4 May 2019 - or should all of the gross pay received on 4 May 2019 be included? Thanks, Rebecka.
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