CJRS set to end this month
09 September 2021
HMRC have updated their Coronavirus Job Retention Scheme (CJRS) guidance to cover what happens when the scheme ends. The guidance confirms the following;
- The CJRS will end on 30 September 2021.
- For August and September claims, the government will pay 60% of wages up to a maximum cap of £1,875 for the hours the employee is on furlough.
- Claims for furlough days in August 2021 must be made by 14 September 2021.
When the scheme closes at the end of September, employers must decide to do one of the following;
- bring their employees back to work on their agreed terms and conditions.
- terminate their employment (normal redundancy rules apply to furloughed employees); or
- agree with employees any changes to terms and conditions of employment (rules for contractual changes apply to furloughed employees).
Aspire comment:
As the scheme comes to an end, employers need to consider what their next steps are for employees who have been furloughed, bearing in mind that equality and discrimination laws will apply in the usual way.
CJRS claims are likely to be scrutinised by HMRC as part of future PAYE investigations. Prevention is better than cure. We can review your current practices in relation to all aspects of a PAYE investigation before you get that knock at the door. Please get in touch with one of our advisors on 0121 445 6178 or email enquire@aspirepartnership.co.uk for a chat to see how we can support you and your business.