The company I work for has a part time employee who has been with the company for many years on a full time salary but went part time when he reached retirement age. He was part time from April 2019 but due to staff illness/shortages did 2 months of full time last summer before going back onto part time.
However at the end of January he decided to reduce his hours even further so was paid a further reduced amount based on the hours actually worked in February. He worked even fewer hours in March and was paid less. The intention was that moving forward he would submit a time sheet and his salary adjusted each month depending on what he had actually worked. however following lockdown everyone was furloughed as building sites closed down.
Am I correct in that as a salaried employee his furlough pay should be based on the amount he was paid at the end of February, rather than the lower amount he was paid in March? Or should I now be classing him as a variable pay worker and taking an average over the last 12 months (which will work out at a much higher amount for him)
Rough figures for the year are:
April 19 £1,800
May 19 £1,800
June 19 £1,800
July £1,800
August £3,000 plus £1k bonus
Sept £3,000
Oct £1,700
Nov £1,700
Dec £1,700 plus £1k bonus
Jan £1,700
Feb £1,100
March £700