The Coronavirus Job Retention Scheme and Coronavirus Statutory Sick Pay Rebate Scheme comes to an end

Category: COVID-19EQ AccountingPayroll - Posted On: Sep 29 2021


The Coronavirus Job Retention Scheme (CJRS) comes to an end on 30 September 2021, after running for almost 18 months.

For your September payroll, you can claim up to 60%, capped at £1,875 for furloughed hours and must contribute the remaining 20% yourself (up to a maximum of £625). You must also make employer National Insurance contributions and minimum mandatory pension contributions. The final claims for September must be submitted by 14 October 2021.

The Coronavirus Statutory Sick Pay Rebate Scheme also ends on 30 September 2021. You can claim back up to 2 weeks of coronavirus-related Statutory Sick Pay (SSP) for employees who were off work on or before 30 September 2021. You have to submit or amend your claims on or before 31 December 2021.

As a reminder, we’ve highlighted upcoming important dates in the table below:

SchemeFinal date to claimFinal date to submitFinal date to amend
Coronavirus Job Retention Scheme30 September 202114 October 2021 up to 11:59pm on 28 October 2021
Coronavirus Statutory Sick Pay Rebate Scheme30 September 2021on or before 31 December 2021on or before 31 December 2021

Please remember that you will need to keep any records that support the amount of CJRS grants you claim, and of the SSP that you’ve paid and want to claim back, in case HMRC needs to check them. ‌