HMRC Job retention calendar

SUGGESTED

HMRC Job retention  is calendar month based  whereas payroll is usually working days so which is  the correct way for calculating prorata ie employee works 35 hrs mon to fri 

worked 4 days and is on furlough so amount earned needs to be taken off furlough

Should it be 27000 full pay /52 weeks /5 working days then x 4 days worked 

where as HMRC furlough is 27000/12 motnhs /31 days in July x 4 days worked

Any guidance will be appreciated as employee loses out HMRC calendar based is used

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