A new online service to allow employers to recover statutory sick pay (SSP) payments that are coronavirus-related will be launched on 26 May 2020.
The coronavirus statutory sick pay rebate scheme will enable small and medium-sized employers, with fewer than 250 employees, to apply to the HMRC to recover the costs of paying SSP.
Under the scheme, employers will receive repayments at the relevant rate of SSP, which they’ve paid to current or former employees for eligible periods of sickness starting on or after 13 March 2020.
The repayment will cover up to two weeks of SSP, and is payable if an employee is unable to work as they: have coronavirus; are self-isolating and unable to work from home; or they’ve been advised to shielding as they’re at high risk of severe illness from coronavirus.
Employees do not have to provide a doctor’s note for their employer to make a claim under the scheme.
In order to claim, employers will need to supply:
- A Government Gateway user ID
- An employer PAYE scheme reference number
- A contact name and phone number of someone HMRC can contact if they have any queries
- UK bank or building society details
- The total amount of coronavirus SSP they’ve paid to their employees for the claim period – this should not exceed the weekly rate that is set
- The number of employees you are claiming for
- The start date and end date of the claim period
Employers can also claim for multiple pay periods and employees at the same time – if an employer pays more than the current rate of SSP in sick pay, they will only be able to reclaim the SSP rate.
The start date of your claim is the start date of the earliest pay period you’re claiming for, and the end date of your claim is the end date of the most recent pay period you’re claiming.
Employers can furlough employees who have been advised to shield and are unable to work from home – once furloughed, these employees should no longer receive SSP. Where an employee has been notified to shield and has not been furloughed, the scheme will compensate up to two weeks of SSP from 16 April 2020.
Find out more information, and apply to the scheme, at imagesmag.uk/SSP.