The Coronavirus Job Retention Scheme ends 30th September, 2021.
Claims for September must be submitted by 14th October 2021, and any amendments must be made by 28 October 2021.
As it was in August, in September, employers can claim 60% of furloughed employees' usual wages for the hours they haven’t worked, up to a cap of £1,875 per month. They'll need to contribute 20% from their own funds so that furloughed employees' are paid at least 80% of their usual wages in total for the hours they do not work (up to a cap of £2,500 a month).
When the government ends the scheme
When the scheme closes, you must decide to either:
- bring your employees back to work on their normal hours
- reduce your employees’ hours
- terminate their employment (normal redundancy rules apply to furloughed employees)
If you have claimed too little
If you made an error in your claim that has resulted in you receiving too little money, you will still need to make sure you pay your employees the correct amount. You should contact HMRC to amend your claim and as you are increasing the amount of your claim, they may need to conduct additional checks.
Claims must be amended by 11.59pm on 28th October, 2021 for September.
If you have claimed too much
You need to let HMRC know and make a repayment online through their card payment service or by bank transfer – click here to access the repayment website.
The money must be received by the latest of whichever date applies below:
- 90 days from receiving the CJRS money you're not entitled to
- 90 days from the point circumstances changed so that they were no longer entitled to keep the CJRS grant.
If you do not do this, you may have to pay interest and a penalty, as well as repaying the excess CJRS grant.