Can claim for any regular payments you are obliged to pay your employee - this includes past overtime ! so, do you put it as one lump sum or show the O/T separately ?

Hi andrea40,  

Furlough is only for the time the employee is off work, claims should be started from the date that the employee finishes work and starts furlough, so will not include overtime as they are unable to work during this time. 

You should therefore record the overtime and any hours the employee was able to work separately on the payslip.