Coronavirus Statutory Sick Pay Rebate Scheme

Coronavirus Statutory Sick Pay Rebate Scheme

The Government has now launched its online service to allow employers to recover the Statutory Sick Pay (SSP) payments that they have made to their employees due to coronavirus.

You can use the scheme as an employer if:

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

Employees do not have to give you a doctor’s fit note for you to make a claim but you can ask them to provide you with either an isolation note from NHS 111 – if they are self-isolating and cannot work because of coronavirus, or a letter from the NHS telling them to stay at home.

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

  • have coronavirus symptoms – from 13 March 2020 onwards
  • are self-isolating because someone they live with has symptoms – from 13 March 2020 onwards
  • are shielding and have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks – from 16 April 2020 onwards
  • are self-isolating because they’ve been notified by the NHS or public health bodies that they’ve come into contact with someone with coronavirus – from 28 May 2020 onwards

A qualifying day is a day an employee usually works on. The weekly rate was £94.25 before 6 April 2020 and is now £95.85. If an employer pays more than the weekly rate of SSP they can only claim up to the relevant weekly rate and you must have paid your employees’ sick pay before you can submit a claim.

The claim can be made using the online service. In order to access the online service you will require a Government Gateway User ID and password and must be registered for PAYE online services. If you are unable to claim online you should contact HMRC to make your claim by an alternative method.

We would also remind you that the Government will be auditing this information in the future and you should maintain all relevant records to ensure that you are able to validate the claims being made. This includes the dates the employee was off sick, which of those dates were qualifying days and the reason they said they were off work.

If the Payroll Team at Haslers process your payroll and are authorised to act for you for PAYE purposes, we should be able to make a claim on your behalf. If you would like our assistance in this respect, please contact Harrison Pleasance (Harrison.Pleasance@Haslers.com) or Adam Taylor (Adam.Taylor@Haslers.com).

Our minimum fee for this service is £50 (plus VAT) per claim, however this may vary dependent on the complexity of the claim.

Coronavirus Statutory Sick Pay Rebate Scheme
Coronavirus Statutory Sick Pay Rebate Scheme

Coronavirus Statutory Sick Pay Rebate Scheme