CJRS Version 2.0: Variable hours employees, making claims and practical tips to get you ready

HMRC’s guidance for the CJRS is vast and somewhat confusing in parts. Usual Hours remains a headache as you can find conflicting HMRC guidance as to how the calculation works. Clarification is still needed from HMRC on “working hours” but here is a clearer picture of how to calculate variable hours employees and our practical tips to get you ready for CJRS version 2, flexible furloughing

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