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The Employment Rights Act 1996 (Coronavirus, Calculation of a Week's Pay) Regulations 2020

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2.—(1) In these Regulations—

the Act” means the Employment Rights Act 1996;

[F1“Coronavirus Job Retention Scheme” means the scheme of that name established by the Coronavirus Act 2020 Functions of Her Majesty’s Revenue and Customs (Coronavirus Job Retention Scheme) Direction, given by the Treasury under sections 71 and 76 of the Coronavirus Act 2020 on 15th April 2020, as modified from time to time by further Directions given by the Treasury under those sections, to provide for claims to be made in respect of E in relation to any period ending on or before [F230th September] 2021;]

E” has the meaning given in regulation 3(1);

F3...

flexibly-furloughed employee” has the meaning given in [F4the Coronavirus Job Retention Scheme];

furloughed employee” has the meaning given in [F5the Coronavirus Job Retention Scheme];

furloughed hours”, in relation to E, means those hours that E does not work as the result of an instruction given by their employer for the purposes of the Coronavirus Job Retention Scheme;

the relevant date”, in relation to E—

(a)

means the calculation date M1, in any case where—

(i)

E's working hours under their contract of employment changed, on or after the date on which E became furloughed but before the calculation date, and

(ii)

at the time that change was made, its contractual effect was that the change in working hours was to continue when E ceased to be furloughed or flexibly-furloughed, and

(b)

in any other case, means the date immediately before the date on which E became furloughed;

F6...

F7...

(2) Except in this paragraph and paragraph (1), any reference in these Regulations to an employee who is, or has been, “furloughed” is to an employee who is, or has been, a furloughed employee or a flexibly-furloughed employee.

(3) For the purposes of these Regulations, where E becomes furloughed more than once, “the date on which E became furloughed” means the first date on which E became furloughed.

(4) For the purposes of these Regulations, any reference to remuneration varying with the amount of work done includes remuneration which may include any commission or similar payment which varies in amount.

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