COVID-19 Related Statutory Sick Pay Rebate Scheme now OPEN

Post Author:

Anne Melville

Date Posted:

May 27, 2020

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Categories:

Coronavirus , PAYE & NI , Payroll

The coronavirus Statutory Sick Pay Rebate scheme is now live.

As advised in our blog of 25 March 2020 support is available for UK based businesses who are paying Statutory Sick Pay (SSP) to employees whose sickness absence is due to COVID-19. The eligibility criteria for the scheme are as follows:

  • The employee is eligible for sick pay due to coronavirus and
  • The employer has fewer than 250 employees on 28 February 2020 and
  • The PAYE scheme was operational before 28 February 2020 and
  • The employer is eligible to receive State Aid under the EU Commission Temporary Framework

The repayment will cover up to two weeks commencing from the first day of sickness starting on or after:

  • 13 March 2020 – if an employee has/had coronavirus or the symptoms or is/was self-isolating due to someone they live with having symptoms
  • 16 April 2020 – if an employee is/was shielding in line with public health guidance due to coronavirus

Employers must keep the following records of the SSP that they recover under the rebate scheme for 3 years after the date that they receive payment for their claim:

  • The dates that the employee was off sick
  • Which of these dates were qualifying days for SSP (usually the employee’s regular weekly working days)
  • The reason the employee was off sick – if they had symptoms, or were self-isolating or shielding
  • The employee’s National Insurance Number

We will be contacting our payroll clients regarding any claims that they can make for Covid-19 related SSP and will of course process these for them.

To find out more about the SSP Rebate Scheme please visit:

https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-your-employees-due-to-coronavirus-covid-19

The information in this blog provides only an overview of HMRC guidance and legislation in force at the date of publication and no action should be taken without consulting the detailed HMRC guidance and legislation or seeking professional advice.  Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this blog can be accepted by the firm.

Photo by Gayatri Malhotra on Unsplash

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