Guidance

Example of how to calculate the number of hours not worked

Published 30 October 2020

This guidance was withdrawn on

The Job Support Scheme, which was due to start on 1 November 2020, has been withdrawn.

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This publication is available at https://www.gov.uk/government/publications/find-examples-to-help-you-calculate-your-employees-wages-for-the-job-support-scheme/example-of-how-to-calculate-the-number-of-hours-not-worked

1. An example of calculating the number of hours not worked

Jennifer is paid per calendar month by J Ltd and her JSS Open temporary working agreement started on 16 November 2020. She was contracted to work 37.5 hours per week and under the JSS Open temporary working agreement she will work 15 hours per week.

Her usual hours for the JSS Open days in November 2020 are 80 hours (this has been rounded to the nearest whole number).

Jennifer actually worked 37.5 hours on the days starting from 16 November 2020 to 30 November 2020 (inclusive) and did not take any annual leave.

Jennifer’s hours not worked are calculated as:

  1. J Ltd identifies Jennifer’s usual hours for the JSS Open days: 80 hours.

  2. J Ltd subtracts 37.5, the number of hours she actually worked on the JSS Open days (which in this case is different to what was agreed in the JSS Open temporary working agreement as Jennifer was asked to work an extra shift): 80-37.5=42.5 hours.

Jennifer’s hours not worked are 42.5 hours.

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