Furlough query

Janey1a

I was on furlough for 2 days in December. I am paid a set amount, monthly.
my employer has calculated my daily rate using number of working days, ie 23, and deducted this amount.
HMRC calculate furlough based on calendar days, ie 31, which works out a lower daily rate than my employer has calculated. 

For the purposes of furlough, would you agree that my employer should calculate my daily rate on the same basis as HMRC? 

The way it has been calculated means my employer has deducted £188 and HMRC are paying 80% of £140.
Just wanted a second opinion before I query with my employer.

Jeremy535897

The rules are complicated. See https://www.gov.uk/guidance/calculate-how-much-you-can-claim-using-the-coronavirus-job-retention-scheme

What I would say is that whatever your employer claims for your net pay under CJRS is the minimum they must actually pay to you for that furlough period. If they don't, their claim is invalid.

Janey1a

I don’t have a issue with what’s been claimed, my query is what my employer has deducted from my salary. They have  calculated my daily rate based on number of working days but HMRC have calculated my daily rate based on calendar days. Should my employer be calculating my daily rate using the same method as HMRC? Otherwise it’s not a true reflection of 80% of my usual salary. 

Jeremy535897

That depends on your contract of employment. Normally you would expect the calculation to be based on working days.