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New furlough guidance: Work out 80% of your employee's wages (includes information on holiday p

HMRC have issued new guidance with information on holiday pay, employees returning from family-related leave and sick pay, how to treat grant payments in Real Time Information. Plus more information on how to calculate the claim for 80%, how much you can claim for National Insurance and pension contributions and how to claim.

In relation to holidays, it is similar to the provisions contained in the updated employee guidance issued last Friday that employees can take holiday, it must be paid at 100% of their usual holiday pay and that employers have the flexibility to restrict when leave can be taken if there is a business need. It does not however cover whether employers can give employees notice to take holiday under the Working Time Regulations.

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