Furlough and NMW

[FinalFurlough]

Ok so we employ a small number of unskilled workers on National Minimum Wage rate. We have furloughed them as we hope to be able to keep them employed when business allows.

So I did the furlough claim for March, based on average hours over last 12 months, I multiplied that by their pay rate and claimed for 80%. We have actually already paid them for March before we even knew about the Government JRS so this 80% will reimburse what we paid them
I'm now looking ahead to what I need to process for them for April when the new Nation Minimum Wage Rate takes effect.

My question is this, can I use that rate going forwards multiplied by their average hours?

I want to give these people as much as possible as they won't be getting the top up they normally get by way of tips, and as the business is closed completely (tea shop) we have no income to top up the other 20% currently.
But will HMRC see it as claiming too much and therefore end up in trouble?
Any accountants/payroll people able to help?

I thought it had to be based on February pay data? I may be wrong though and that might only be applicable to early years settings.

Yeah it is based on feb pay data, but that seems a bit unfair on NMW workers who would have had a small pay rise in April, do you see what I mean?

My dhs work have said nmw increase wont be until they return to work. A scotland wide multi millions revenue company.

Im not sure on the legality of it though. Is it possible for you to pay the difference in the nmw rates?

NMW doesn’t apply as they are not working. If you’d like them to benefit from the increase they would have got had they been working you’ll need to top up.