CJRS what happens when the scheme ends
On 2 September HMRC issued its latest guidance on what happens when the scheme ends.
The Coronavirus Job Retention Scheme will be ending on 30 September 2021. 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 agreed terms and conditions;
- terminate their employment (normal redundancy rules apply to furloughed employees);
- agree with employees any changes to terms and conditions of employment (rules for contractual changes apply to furloughed employees).
It is important to remember that when employers are making decisions about how and when to end furlough arrangements, equality and discrimination laws will apply in the usual way.
If you have any questions about the above, contact Payroll Partner, Sarah Ashton – email@example.com