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Job Retention Scheme calculator

What you can claim for this employee

Amount paid to this furloughed employee
£2382.99
Employer National Insurance contributions
£157.42
Employer minimum pension contributions
£0.00

Calculated on: 2 December 2020 (Calculator Version v9.6)

The results of the calculation rely on the accuracy of the information you entered, for which you
are responsible. You cannot claim for more money than you are going to pay out under the
scheme.
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Next steps
1. Make a calculation for any other employee furloughed for all or part of this claim period (1
March to 30 June). Make a note of each set of figures.
2. Work out the total amounts to claim for:
furlough amount
employer National Insurance
employer minimum pension contributions
3. Adjust the total amount of employer National Insurance contributions by subtracting any
Employment Allowance used in each pay period. Work out how much you can claim in total for
employer National Insurance contributions (opens in a new window or tab).
(https://www.gov.uk/guidance/calculate-how-much-you-can-claim-using-the-coronavirus-job-retention-
scheme#work-out-how-much-you-can-claim-for-employer-national-insurance-contributions-nics)
4. Make a claim using Job Retention Scheme online claim service (opens in a new window or tab).
(https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme) .

Start another calculation

Breakdown of calculations
You told us this employee gets paid a regular amount each time. We’ve worked out their daily
earnings and multiplied by the number of furlough days in each pay period. The furlough grant is
80% of this.
 There’s a maximum amount you can claim for furlough grant and Employer National Insurance
contributions. If this affects your claim, we’ve adjusted the calculations. Work out the maximum
wage amount you can claim (opens in new tab). (https://www.gov.uk/guidance/work-out-80-of-your-
employees-wages-to-claim-through-the-coronavirus-job-retention-scheme#eighty-percent)

Calculations are rounded to the nearest penny unless otherwise stated.

For pay period 6 March to 31 March 2020

Calculate pay based on furlough days
Take the pay in pay period:
1. Start with £790.28 (from pay period).
2. Divide by 26 (days in pay period).
3. Multiply by 20 (furlough days).

Calculate employer-funded pay

1. Start with £790.28 (from pay period).
2. Minus £607.91 (pay based on furlough days).
Employer-funded pay for the remaining 6 days in pay period = £182.37
Total pay based on furlough days = £607.91

Furlough grant
1. Take £607.91 (pay based on furlough days).
2. Multiply by 80%.

Total furlough grant for pay period = £486.33

Employer National Insurance contributions

1. Start with £486.33 (furlough grant).
2. Add £182.37 (employer-funded pay).
3. Add £790.28 (employer top up).
4. Round down to the nearest pound.
5. Deduct £719.00 (National Insurance contribution threshold for 19/20 tax year).
6. Multiply by 13.8%.
7. Divide by 26 (days in pay period).
8. Multiply by 20 (furlough days).
9. Divide by £1276.61 (furlough grant plus top up).
10. Multiply by £486.33 (furlough grant).

Total NI grant for pay period = £29.88

Employer minimum pension contributions

 Total pension grant for pay period = £0.00

For pay period 1 April to 30 April 2020

Calculate pay based on furlough days
Take the pay in pay period:
1. Start with £790.28 (from pay period).
2. Divide by 30 (days in pay period).
3. Multiply by 30 (furlough days).
Total pay based on furlough days = £790.28

Furlough grant
1. Take £790.28 (pay based on furlough days).
2. Multiply by 80%.

Total furlough grant for pay period = £632.22

Employer National Insurance contributions

1. Start with £632.22 (furlough grant).
2. Add £790.28 (employer top up).
3. Round down to the nearest pound.
4. Deduct £732.00 (National Insurance contribution threshold for 20/21 tax year).
5. Multiply by 13.8%.
6. Divide by 30 (days in pay period).
7. Multiply by 30 (furlough days).
8. Divide by £1422.50 (furlough grant plus top up).
9. Multiply by £632.22 (furlough grant).

Total NI grant for pay period = £42.32

Employer minimum pension contributions

Total pension grant for pay period = £0.00

For pay period 1 May to 31 May 2020

Calculate pay based on furlough days
Take the pay in pay period:
1. Start with £790.28 (from pay period).
2. Divide by 31 (days in pay period).
3. Multiply by 31 (furlough days).
Total pay based on furlough days = £790.28

Furlough grant
1. Take £790.28 (pay based on furlough days).
2. Multiply by 80%.

Total furlough grant for pay period = £632.22

Employer National Insurance contributions

1. Start with £632.22 (furlough grant).
2. Add £799.04 (employer top up).
3. Round down to the nearest pound.
4. Deduct £732.00 (National Insurance contribution threshold for 20/21 tax year).
5. Multiply by 13.8%.
6. Divide by 31 (days in pay period).
7. Multiply by 31 (furlough days).
8. Divide by £1431.26 (furlough grant plus top up).
9. Multiply by £632.22 (furlough grant).

Total NI grant for pay period = £42.61

Employer minimum pension contributions

Total pension grant for pay period = £0.00

For pay period 1 June to 30 June 2020

Calculate pay based on furlough days
Take the pay in pay period:
1. Start with £790.28 (from pay period).
2. Divide by 30 (days in pay period).
3. Multiply by 30 (furlough days).
Total pay based on furlough days = £790.28

Furlough grant
1. Take £790.28 (pay based on furlough days).
2. Multiply by 80%.

Total furlough grant for pay period = £632.22

Employer National Insurance contributions
1. Start with £632.22 (furlough grant).
2. Add £799.04 (employer top up).
3. Round down to the nearest pound.
4. Deduct £732.00 (National Insurance contribution threshold for 20/21 tax year).
5. Multiply by 13.8%.
6. Divide by 30 (days in pay period).
7. Multiply by 30 (furlough days).
8. Divide by £1431.26 (furlough grant plus top up).
9. Multiply by £632.22 (furlough grant).

Total NI grant for pay period = £42.61

Employer minimum pension contributions

Total pension grant for pay period = £0.00

Webchat help (opens in a new tab). (https://www.gov.uk/government/organisations/hm-revenue-

customs/contact/get-help-with-the-coronavirus-job-retention-scheme)

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