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       ### Coronavirus Job Retention Scheme (furlough scheme)
   
  -    If you've had to ask your employees to stop working or work less because of coronavirus (put them on 'furlough') you can get support to pay their wages for the hours they're furloughed. The scheme has been extended until the end of September 2021.
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  -    The government will pay:
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  -    - 80% of employees’ usual wages for hours they're furloughed, up to a maximum of £2,500 per month, until the end of June
  -    - 70% of employees' usual wages for hours they're furloughed, up to a maximum of £2187.50 per month, until the end of July
  -    - 60% of employees' usual wages for hours they're furloughed, up to a maximum of £1875 per month, until the end of August and September
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  -    The employees must receive 80% of their usual wages up to a maximum of £2500 per month until the end of September 2021.
  -    From July 2021 to September 2021, you will have to make up the difference between the government payment and what the employee should receive.
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  -
  -    You must submit your claims by 11.59pm 14 calendar days after the month you’re claiming for. If this time falls on the weekend or a bank holiday then claims should be submitted on the next working day.
  -    For example you must submit your claim by:
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  -    - 16 August 2021, for eligible employees on furlough in July 2021
  -    - 14 September 2021, for eligible employees on furlough in August 2021
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  +    The Coronavirus Job Retention Scheme has now closed.
  +
  +    You must submit any claims for eligible employees on furlough in September 2021 by 11:59pm on 14 October 2021.
  +    
  +    The government will pay 60% of employees' usual wages for hours they're furloughed, up to a maximum of £1,875 a month for September 2021.
  +
  +    Employees must receive 80% of their usual wages, up to a maximum of £2,500 per month, until the end of September 2021.
  +
  +    You will have to make up the difference between the government payment and what the employee should receive.
   
       [Check if your employees are eligible for the Coronavirus Job Retention Scheme](/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme)
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      Apprenticeships spend 80% of their time in the workplace and at least 20% on off-the-job training in a setting that suits your business needs. This can be a college, a training provider, an institute, or even your place of business.
  
      You can apply for a new payment of £3,000 for each apprentice you take on as a new employee between 1 April 2021 and 30 September 2021. You can choose how you spend this incentive. You must have an apprenticeship service account if you want to apply for an incentive payment.
  
      [Learn more about hiring an apprentice](https://www.apprenticeships.gov.uk/)
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      ### Statutory Sick Pay rebate
  
      You can claim back Statutory Sick Pay (SSP) you’ve paid for employees who are off sick, self isolating or shielding because of coronavirus on or before 30 September 2021. You can claim up to 2 weeks of SSP for every eligible employee.
  
      You’re eligible to claim if your business is both:
  
      - based in the UK
      - has had fewer than 250 employees since 28 February 2020
  
      You must submit or amend claims on or before 31 December 2021.
  
      [Claim back Statutory Sick Pay paid to employees because of coronavirus](/guidance/claim-back-statutory-sick-pay-paid-to-employees-due-to-coronavirus-covid-19)
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    ### Support for businesses paying tax: Time To Pay Arrangement
  
    If you cannot pay your tax bill on time because of coronavirus, you may be able to set up a Time to Pay Arrangement with HMRC. This lets you spread the cost of your tax bill by paying everything you owe in affordable instalments. 
  
    You might be eligible if your UK business:
  
  