Hi Peter, I’m picking you’ve seen what WINZ have on their website which simply refers to paying your employees 80% of their “normal” wages or salary. There’s obviously nothing normal about any of this, but the approach I’ve seen is that its the standard hourly rate, ie what the employee is paid for the vast majority of the year. The situation may differ if it’s agreed / determined that employees will take leave within the 12 week subsidy period. Arguably this would then require paying an amount that is no less than 80% of their normal holiday pay (based on average earnings) for the week(s) of leave. All the best.