What you need to know about the final Job Retention Scheme payment

The job retention scheme ended on 30th September 2021. Final claims for September should be made by 14th October 2021. For September you can still claim 60% of your furloughed employees wages for the hours that they have not worked. This is capped at £1,875 per employee per month. You will need to top up your employees furlough by 20% so that they are in receipt of 80% of their wages. As an employer you can choose if you wish to top up their wages and give them more than 80% but this is at your own discretion. Tax and national insurance contributions will still need to be paid.

It’s important to keep records of any claims which you have made for furlough as these are subject to investigation by HMRC in the future.

What do I do now that furlough has ended?

You will now need to choose whether or not you bring your employees back to work or if you make them redundant. You must ensure that if you choose to make employees redundant that you abide by equality and discrimination laws.

Is there any support in place for my employees if I need to make redundancies?

If you are making redundancies, direct your employees to the jobhelp website which has been put in place by the government to support people who have lost their jobs. Here they can find support with training and finding their next job opportunity.

What if I claimed too much in error?

If you claimed too much for furloughed employees you can repay as part of your next online claim. If you will not be claiming any more from the CJRS (Coronavirus Job Retention Scheme) but know that you have already claimed too much you can make the repayment online. Visit the website here.

The deadline for repayments is either:

  • 90 days from receiving the CJRS money
  • 90 days from the point circumstances changed 

If you don’t meet this deadline then you may have to pay interest and a penalty fine as well as repaying the excess CJRS grant. 

What if I haven’t claimed enough?

If you have made an error with the amount that you have claimed for, and believe that you should have claimed more, then you must amend your claim within 28 days after the month you claimed.

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“Any advice relating to accounts or tax should be sought from your tax accountant. Sage Accounts Solutions Limited will not be held responsible for any loss or damage caused as a result of the information contained herein.”

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