Many thanks for your patience. The main factor would be whether you had continuous service with the employer across the two types of contracts, or if you started ‘new’ employment in July 2019, without any continuity of service. Depending on that, you have two ways to calculate your furlough pay
The official rules state the following:
Employees whose pay varies and were employed from 6 April 2019 ( this would be the case if your employment was continuous)
If the employee has been employed continuously from the start of the 2019 to 2020 tax year, you can claim the highest of either:
· 80% of the same month’s wages from the previous year (up to a maximum of £2,500 a month)
· 80% of the average monthly wages for the 2019 to 2020 tax year (up to a maximum of £2,500 a month)
Employees whose pay varies and who started employment after 6 April 2019 (this would be the case if your employment was not continuous)
If the employee started their employment after 6 April 2019, claim for 80% of their average monthly wages since they started work until the date they are furloughed, up to a maximum of £2500 per month.
Either way, they should not be using the pay from Dec-Feb and that is not the correct way to do this.
Does this answer your query?