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Furlough- correct pay

I am currently on furlough from work, I’m honestly just looking for a definite answer on how pay is worked out. I know that it should be 80% of your salary, however is this worked out based just on the gross salary you would normally get each month (and then obviously tax is deducted etc.) Or is there more to the working out than that? Because I really don’t feel like I have been paid as much as I should have and I don’t feel confident enough to back up my concerns to my employer. Thank you.

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