Up to now, all we have had to go on has been the advice published by HMRC, which has been updated from time to time, most recently today. However, I have just seen this:

assets.publishing.service.gov.uk/.../200414_CJRS_DIRECTION_-_33_FINAL_Signed.pdf

We only have one person who has a base salary and an add-on. As this is contractual, I had interpreted the advice to mean that it could be included in the figure that is then reduced to 80%. Having seen this, I am not so sure. No doubt there are law firms across the country analysing this right now and we will soon see some opinions on how this should be interpreted. I am going to wait and see if a consensus emerges.

Even if by custom & practice the bonus has become contractual (constantly paid for 10 years kills the notion of "discretion for me) and more or less guaranteed, I suspect that because it is potentially variable (depending on results) that it will still be considered a "bonus" and therefore excluded from the £2,500 per month of regular payments. Ultimately you could pay all or part of this but it would be a 100% company cost - if you want to enhance your staff's income, that's the only solution I pragmatically see.

Hello guys.

I was searching on the internet to answer my questions and found this community. I was trying to contact ACAS and HMRC, but they cannot answer the questions I have. I'm sorry if it's not the right place to ask my questions...

A few days ago we've received April payslips with CJRS payments, and we have argues with our company about reference salary calculation for CJRS payments. One of the arguments is about bonuses.

Our company is using 2 bonus pays as an addition to the basic pay - shift allowance and attendance bonus. These are contractual fixed bonuses. Shift allowance - we are getting paid a fixed amount for coming to work in time and working our shift hours in full (no absence, no late in / early out). 3 different shifts have 3 different fixed shift allowance pays. If someone is late, or not working that day at all - shift allowance is not being paid for that day (as an addition to deducted hours). Attendance bonus - if we are working full month (cut off period) without missing hours (no absence, no late in / early out etc), we are getting paid a fixed amount bonus, the same for everyone. I believe the nature of these 2 bonuses was intended to be different: shift allowance - to pay a premium for non-social hours, and attendance bonus - to encourage better attendance. But as you see, bonus trigger mechanics are identical for these 2 bonuses and they are both contractual, non-discretional and non-variable.

In CJRS payments our company decided to include shift allowance, but exclude attendance bonus, and we are trying to question it. Reply from our HR: "Attendance bonus no, shift pay yes... the difference is discretionary vs non-discretionary so we’re including premiums that are payable by nature of position and not affected by behaviour or performance..." For us, it's hard to understand how attendance bonus can be discretionary, as it's fixed contractual bonus. It's not performance-based either, as we receive it by following your contractual obligations. If we don't follow our obligations (missing work hours), then we are missing this bonus (with deducted hours paid), it's more like a penalty.

It's not a big amount, but in these hard times, every penny counts... Who is right in this situation? And in general, what bonuses are usually included in CJRS calculations by other companies? We just trying to find some 3rd party opinion on this matter before starting formal grievance.

Thanks in advance for your advice.