Payroll & Leave Claim

HMRC Furlough & Wage Claim Calculator: UK Payroll

Calculate statutory wage claims (80% capped at £2,500/month or pro-rated weekly/daily), employer top-up requirements, and auto-enrolment employer pension contributions.

Statutory Wage & Furlough Computation
HMRC Statutory Payroll Rules
£
The employee's standard reference salary before deductions.
Claim & Payout Summary
Normal Gross Salary: £3,000.00
Statutory Rate (80%): £2,400.00
Statutory Cap Limit: £2,500.00
Employer Top-Up Amount: £600.00
Statutory Claim Amount (Govt Reimbursable)
£2,400.00
Total Employee Gross Payout: £3,000.00
HMRC Statutory Pay Caps & Rules

Under statutory schemes such as the Coronavirus Job Retention Scheme (CJRS) or statutory layoff provisions, employees receive 80% of their reference wage, subject to a statutory cap of £2,500 per month (or £576.92 per week). Employers may choose whether to voluntarily top up the remaining 20% to provide full contractual pay.

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