Claiming back employees’ coronavirus-related Statutory Sick Pay (SSP)

The Coronavirus Statutory Sick Pay Rebate Scheme was launched to allow employers to claim back the SSP paid to current and former employees. The scheme was originally launched in April and the portal opened for applications on Tuesday, 26 May.

Who can claim?

Employers can use the scheme if:

  • they’re claiming for an employee who’s eligible for sick pay due to coronavirus
  • they have a PAYE payroll scheme that was created and started on or before 28 February 2020
  • they had fewer than 250 employees on 28 February 2020 across all their PAYE payroll schemes

What documents are needed for claiming?

Employees are not required to give a doctor’s fit not for a claim to be made. Either of the following can be requested:

  • an isolation note from NHS 111 – if they are self-isolating and cannot work because of coronavirus (COVID-19)
  • the NHS or GP letter telling them to stay at home for at least 12 weeks because they’re at high risk of severe illness from coronavirus

Which contract types are covered?

The scheme covers all types of employment contracts, including:

  • full-time employees
  • part-time employees
  • employees on agency contracts
  • employees on flexible or zero-hour contracts
  • fixed term contracts (until the date their contract ends)

What can be claimed?

The repayment will cover up to 2 weeks SSP starting from the first day of sickness, if an employee is unable to work because they:

  • have coronavirus symptoms
  • cannot work because they are self-isolating due to someone they live with, who 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

You can claim for periods of sickness starting on or after:

  • 13 March 2020 – if your employee had coronavirus, symptoms or is self-isolating because someone they live with has symptoms
  • 16 April 2020 – if your employee was shielding because of coronavirus

How to claim

You must have paid your employees’ sick pay before you can claim it back. If you use an agent who is authorised to submit PAYE online for you, they will be able to claim on your behalf. If we process your payroll, please speak to your usual payroll contact if you would like us to do this for you.

To find out details on what employer and employees records you will need to retain and more detailed information on the SSP scheme, please go to the Government website.

If you would like to speak to us about payroll or have any questions about this scheme, please get in touch with your usual Baldwins contact.

 

The information in this blog should not be regarded as financial advice. This is based on our understanding on 27 May 2020. Laws and tax rules may change in the future.