Please Note: All information correct at time of writing on 22 May 2020. We do our very best to make sure our information is as up to date as possible, but we’d encourage you to check out our latest articles and to check the government website for updates as they happen.
In early March the Chancellor announced that small and medium sized businesses would be able to reclaim SSP paid in relation to COVID -19 related sickness absence. The government has now passed legislation bringing this into effect – the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2020.
These regulations will come into effect on Tuesday 26 May and on the same day HMRC will be launching its new online service enabling employers to submit their claims for rebates under the Coronavirus Statutory Sick Pay Rebate Scheme.
The scheme is available to employers meeting the following criteria:
An employer can reclaim up to 2 weeks SSP for any current or former employee where the employee could not attend work because:
You can only claim the weekly rate of SSP at the relevant time (from 6 April this is £95.85, prior to then £94.25).
No, only SSP can be reclaimed.
An employer is not permitted to submit a claim for furlough subsidy and a claim for SSP rebate for the same employee for the same period of time.
No, but in the case of a shielding employee, the employer should get a copy of the letter advising the employee to shield and for absences of over 7 days, the employer should ask the employee to get an NHS 111 isolation note.
Connected companies can also use the scheme as long as their total combined number of PAYE employees was fewer than 250 on the 28 February 2020.
To access the online service you will need your Government Gateway user ID. You will need to provide the following information when submitting your claim:
You are required to keep the following records for a minimum of 3 years from the date you receive payment of your claim:
Yes, if you use an authorised agent to do PAYE online for you, they can submit the claim on your behalf.
Claims must be made within 1 year of the later of either:
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