Furlough pay calculation query - salaried employee

[L4CON]

I was on furlough until recently and I'm not sure my whether my employer has calculated my pay correctly for this month so I'm hoping someone can clarify the rules for me.

I'm paid the same salary each month, but for our payroll purposes some months cover a 4 week period (148 hours) and some cover a 5 week period (185 hours). My payslip for October covers a 5 week pay period (which happens to include 1 bank holiday booked).

My understanding was that, my pay for the period is fixed, regardless of whether its a 4 or 5 week month, so I should get 80% of that, whereas my employer appeares to have based their calculations on the total hours in the month and a calculated average hourly pay rate.

Can anyone tell me which of methods below is correct (the way the second calculation is shown is actually how my payslip is presented, with the salary at £2k for illustrative purposes and pension contributions excluded).

As an aside, should my employee pension contributions be calculated as a percentage of my usual salary, or my salary at 80% while on furlough?

[Scrump]

Here is the govt guidance:
https://www.gov.uk/guidance/calculate-how-much-you...

It seems to be based on a calculated day rate.

Govt guidance said:

Work out 80% of wages for employees on a fixed salary
To work out 80% of your employee’s wage:

Start with the wages payable to your employee in their last pay period on or before 19 March - if you’re claiming for a full pay period, skip to step 4.
Divide by the total number of days in the pay period.
Multiply by the number of furlough days in the pay period.
Multiply by 80%.

[Eric Mc]

For September, the percentage is reduced to 70%.

[L4CON]

Scrump said:

Here is the govt guidance:
https://www.gov.uk/guidance/calculate-how-much-you...

It seems to be based on a calculated day rate.

Govt guidance said:

Work out 80% of wages for employees on a fixed salary
To work out 80% of your employee’s wage:

Start with the wages payable to your employee in their last pay period on or before 19 March - if you’re claiming for a full pay period, skip to step 4.
Divide by the total number of days in the pay period.
Multiply by the number of furlough days in the pay period.
Multiply by 80%.

Thanks, I had a quick look at that earlier and I think it supports my position, i.e. if you're on furlough for a full pay period you simply multiply the salary by 80%.

I think I'll email payroll later on that basis unless someone else replies soon with an alternative view!

[Kiribati268]

Eric Mc said:

For September, the percentage is reduced to 70%.

But employers must top this upto 80%.

Employees receive 80% as a minimum.

[Macroni18]

If you are on fixed monthly salary, then multiply it by 80%. 70% as furlough, 10% top up by employer.

As for pensions, you would pay pensions on the actual salary you get paid, not on assumed pay.

[edc]

Subject to the monthly salary cap.

[L4CON]

Macroni18 said:

If you are on fixed monthly salary, then multiply it by 80%. 70% as furlough, 10% top up by employer.

As for pensions, you would pay pensions on the actual salary you get paid, not on assumed pay.

Thanks. Can't believe they've managed to get something so simple wrong!