Update – 21st May 2020
Update 21 May 2020
What is it?
The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the SSP paid to current or former employees. The repayment will cover up to 2 weeks starting from the first qualifying day of sickness.
You can claim if an employee is unable to work because they either:
- have coronavirus symptoms
- cannot work because they are self-isolating because someone they live with has symptoms
- are shielding and have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks.
Who is eligible?
You can use the scheme as an employer if:
- you’re claiming for an employee who’s eligible for sick pay due to coronavirus
- you have a PAYE payroll scheme that was created and started on or before 28 February 2020
- you had fewer than 250 employees on 28 February 2020
What period does it relate to?
The repayment will cover up to two weeks of the applicable rate of SSP, and is payable if a current or former employee was unable to work on or after 13 March 2020.
When is the reclaim scheme available?
The online service will be available from 26 May 2020.
How do I claim?
You will claim online. To use the online service, you will need the Government Gateway user ID you got when you registered for PAYE Online. If you did not register online you will need to enrol for the PAYE Online service.
What info will I need to make the claim?
- your employer PAYE scheme reference number
- contact name and phone number of someone we can contact if we have queries
- UK bank or building society details (only provide bank account details where a Bacs payment can be accepted)
- the total amount of coronavirus SSP you have paid to your employees for the claim period – this should not exceed the weekly rate that is set (see below)
- the number of employees you are claiming for
- the start date and end date of the claim period
You can claim for multiple pay periods and employees at the same time. The start date of your claim is the start date of the earliest pay period you’re claiming for. The end date of your claim is the end date of the most recent pay period you’re claiming.
How much can I claim?
The weekly rate was £94.25 before 6 April 2020 and is now £95.85. If you’re an employer who pays more than the weekly rate of SSP you can only claim up to the weekly rate paid.
What do I do if that person is currently furloughed?
During the period they are sick you can claim under this scheme and at other times under the Job Retention Scheme. You cannot claim under both schemes for the same period.
What records or evidence do I need?
You must keep records of SSP that you’ve paid and want to claim back from HMRC.
You must keep the following records for 3 years after the date you receive the payment for your claim:
- the dates the employee was off sick
- which of those dates were qualifying days
- the reason they said they were off work – if they had symptoms, someone they lived with had symptoms or they were shielding
- the employee’s National Insurance number
You can choose how you keep records of your employees’ sickness absence. HMRC may need to see these records if there’s a dispute over payment of SSP.
Employees do not have to give you a doctor’s fit note for you to make a claim.
For copies of our previous updates please e-mail either
18 March, 19 March, 21 March,
24 March, 26 March, 27 March,
6 April,9 April, 10 April,24 April, 28 April, 4 May, 14 May
This article is written for the general interest of our clients and is not a substitute for consulting the relevant legislation or taking professional advice. The authors and the firm cannot accept any responsibility for loss arising from any person acting or refraining from acting on the basis of the material included herein.