Support for Employers Paying COVID-19 Related Statutory Sick Pay (SSP)

Support is available for UK based businesses who are paying Statutory Sick Pay (SSP) to employees where sickness absence is due to COVID-19. The eligibility criteria for the scheme is as follows:

• The refund will cover up to 2 weeks’ SSP per eligible employee who has been off work because of COVID-19

• Employers with fewer than 250 employees will be eligible – the size of an employer will be determined by the number of people they employed as of 28 February 2020

• Employers will be able to reclaim expenditure for any employee who has claimed SSP (according to the new eligibility criteria) as a result of COVID-19

• Employers should maintain records of staff absences and payments of SSP, but employees will not need to provide a GP fit note. If evidence is required by an employer, those with symptoms of coronavirus can get an isolation note from NHS 111 online and those who live with someone that has symptoms can get a note from the NHS website

• Eligible period for the scheme will commence the day after the regulations on the extension of SSP to those staying at home comes into force

The government will work with employers over the coming months to set up the repayment mechanism for employers as soon as possible

Further details on how to access the scheme and claim a refund will be provided once available.

Photo by Martin Sanchez on Unsplash

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.