You make a guarantee payment to an employee in respect of a day of lay-off. (Some employees are entitled to these payments if you don’t provide them with work on a day during which their contract would normally require them to work.)
Guarantee payments count as earnings, so:
The value to use is the amount of the guarantee payment.
Find out more about guarantee payments on the Business Link website (opens new window)
EIM02550: employment protection legislation - Employment Rights Act 1996
