Update 3rd April 2020
Coronavirus Statutory Sick Pay Rebate Scheme
HMRC has announced further details and guidance in relation to the SSP rebate scheme. These are as follows:
- The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the current rate of SSP that they pay to current or former employees for periods of sickness starting on or after 13 March 2020.
- Employers who pay more than the current rate of SSP can only claim the current rate amount.
- The repayment will cover up to 2 weeks starting from the first day of sickness, if an employee is unable to work because they either:
- have coronavirus
- cannot work because they are self-isolating at home
- Employees do not have to provide a doctor’s fit note for a claim to be made
Who can use the scheme
The scheme can be used by employers if they:
- are claiming for an employee who’s eligible for sick pay due to coronavirus
- had a PAYE payroll scheme that was created and started on or before 28 February 2020
- had fewer than 250 employees on 28 February 2020
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
HMRC will advise when the scheme will end.
Connected companies and charities
Connected companies and charities can also use the scheme if their total combined number of PAYE employees are fewer than 250 on or before 28 February 2020.
Records employers must keep
Employers must keep records of all the statutory sick payments that they want to claim from HMRC, including:
- the reason why an employee could not work
- details of each period when an employee could not work, including start and end dates
- details of the SSP qualifying days when an employee could not work
- National Insurance numbers of all employees who SSP has been paid to
Employers will have to keep these records for at least 5 years following a claim.
The online service through which the SSP can be reclaimed is not yet available.