Payroll Legislation

The Coronavirus Job Retention Scheme: What's the Latest?

Legislation

The Coronavirus Job Retention Scheme: What's the Latest?

Due Date

Scheme ended 30 September 2021

Summary

The CJRS ended on 30 September 2021 and the deadline for CJRS claims for August was 14 September 2021.

In August and September 2021, the CJRS grant covered 60% of employees’ usual wages up to a cap of £1,875.

Employers have needed to continue to pay furloughed employees at least 80% of their usual wages for the hours they do not work
during this time, up to a cap of £2,500 per month. This means, for periods between July and September 2021, employers have
needed to fund the difference between this and what the CJRS has granted.

Employers must continue to pay the associated Employer National Insurance contributions and pension contributions on subsidised
furlough pay from their own funds. If employers fail to do this, they’ll have to repay the whole of the CJRS grant, as this is a condition
of applying for the grant.

This legislation is current and was updated on 13 October 2021.

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