US Magazine reports now that Britney has no plans to appear at the Emmys. Ryan Seacrest, the host of this year's Emmys is still offering Britney the opportunity to appear.
He would cancel his monologue, song and interpretive dance, so she can apologize for her VMA performance. I guess he is joking and we have to sit through his monologue in any case on Sunday.
More details on US Magazine.