Coronavirus Job Retention Scheme (furlough) update – September 2021
CJRS claims for August can now be submitted and must be made by Tuesday 14 September.
For August and September, you can claim 60% of furloughed employees’ usual wages for the hours not worked, up to a cap of £1,875 per month. You will need to contribute 20% from your own funds so that your 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). You can still choose to top up your employees’ wages above the 80% level or cap for each month if you wish, at your own expense.
- Work out how much you can claim, and the contribution you’ll need to make to reach 80% of usual wages, by searching ‘’ on GOV.UK
- Submit any claims for August, no later than Tuesday 14 September
- Keep records supporting the grants you claim, in case HMRC need to check them
- Make sure you continue paying CJRS-related employee tax and National Insurance contributions to HMRC, and contact them if you’re struggling to pay
- Prepare for the scheme closing on 30 September.
You must pay the associated employee tax and National Insurance contributions to HMRC. This is a condition of applying for the grant, so not doing so will mean you’ll need to repay the whole of the CJRS grant and you may not be able to claim for future CJRS grants.
If you are having difficulties paying any of your tax liabilities to HMRC, they will work with you to explore affordable payment options – for example, through a payment plan where you can pay in instalments. to find out more.
September will be the last month of the CJRS. Claims for September must be submitted by 14 October 2021 and any amendments must be made by 28 October 2021.
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 ()
You can find everything you need to know about the CJRS on GOV.UK, but here are some answers to the questions that employers have been asking HMRC recently:
If you have claimed too much CJRS grant and have not already repaid the overclaimed amount, you can repay as part of your next online claim without needing to call HMRC. If you claimed too much but do not plan to submit further claims, you can let them know and make a repayment online through their card payment service or by bank transfer by .
You must notify HMRC and repay the money 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 you 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.
If you made a mistake in your claim that means you received too little money, you’ll need to amend your claim within 28 calendar days after the month the claim relates to – unless this falls on a weekend or bank holiday, where the deadline is the next weekday. The deadline to amend claims for July is Tuesday 31 August.
to find out how to amend your claim.
HMRC are urging customers to be careful if they are contacted out of the blue by someone asking for money or personal information. They are continuing to see high numbers of fraudsters calling, emailing or texting customers claiming to be from HMRC.
Use HMRC’s to find out how to report tax scams. You can also access the National Cyber Security Centre’s new guide on how to stay secure online and protect yourself or your business against cybercrime by visiting the website.
If you need further assistance with any aspect of furlough, the IGA Member Helpline team is here to help. Call us on 01788 225 908, or email .