In order to avoid redundancies after the first lockdown, some of our employees agreed to reduce their hours when they returned to work in July after being furloughed.

We have now had to re-furlough some of our employees during this most recent lockdown. 

This is where my query begins. Am I right in assuming I use the same calculations used in the first period of furlough for this period of furlough. And if this is the case - the staff we have been able to retain are now worse off (because of the reduced hours they have been working since July) than the people we have had to temporarily suspend. 

I'm not sure what to do - if you understand my question (!) could you make suggestions please!