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  2. Payroll Guide - Supported by FlexiPayroll

If the business id shut during the lockdown and staff are not working. With a public holiday coming up, how should this be recorded and at what rate of pay should this be paid?

Employers' normal legal and contractual obligations apply. Employees should be paid Relevant Daily Pay, based on their regular hours (ie before the lockdown). If Relevant Daily Pay cannot be calculated or the employee's pay varies, they should be paid Average Daily Pay.

Employers are required to pass on the full subsidy to each named employee (except where the employee's regular income is less than the subsidy amount. Employers must also pay 80% of the employees' regular income if this is possible.