Statutory Sick Pay(SSP)

Reclaiming Statutory Sick Pay

The Coronavirus Statutory Sick Pay Rebate Scheme will enable employers with fewer than 250 employees to claim coronavirus-related Statutory Sick Pay (SSP).

The scheme will launch online on 26 May.

You are eligible to use the scheme if:

  • you are claiming for an employee who’s eligible for sick pay due to coronavirus
  • you had a PAYE payroll scheme in operation before 28 February 2020
  • you had fewer than 250 employees across all PAYE schemes on 28 February 2020
  • you are eligible to receive State Aid under the EU Commission Temporary Framework.

The repayment will cover up to two weeks of the applicable rate of SSP, and is payable if a current or former employee was unable to work on or after 13 March 2020 and entitled to SSP, because they either:

  • have coronavirus
  • are self-isolating and unable to work from home
  • are shielding because they’ve been advised that they’re at high risk of severe illness from coronavirus.

To prepare to make a claim, you should keep records of all the SSP payments you wish to claim for.

For more information about eligibility and how you can claim please click here

The scheme covers all types of employment contracts, including full-time employees, part-time employees, employees on agency contracts and employees on flexible or zero-hour contracts.

You can claim back from both the Coronavirus Job Retention Scheme and the Coronavirus Statutory Sick Pay Rebate Scheme for the same employee but not for the same period of time for that employee.

There is currently no set end date for this scheme.

You must keep records of all the statutory sick payments that you 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 you have paid SSP to

You’ll have to keep these records for at least 3 years following your claim.

SCAM ALERT: There has been an increase in scam emails, calls and texts claiming to be from HMRC. If someone gets in touch claiming to be from HMRC, saying that financial help can be claimed or that a tax refund is owed, and asks you to click on a link or to give information such as your name, credit card or bank details, please do not respond. You can forward suspicious emails claiming to be from HMRC to phishing@hmrc.gov.uk and texts to 60599.

Claiming Statutory Sick Pay

Those who are not eligible for Statutory Sick Pay, for example the self-employed or people earning below the Lower Earnings Limit of £118 per week, can now more easily make a claim for Universal Credit or Contributory Employment and Support Allowance.

For the duration of the outbreak, the requirements of the Universal Credit Minimum Income Floor will be temporarily relaxed for those who have Covid-19 or are self-isolating according to government advice, ensuring self-employed claimants will receive support.

People will be able to claim Universal Credit and access advance payments upfront without the current requirement to attend a jobcentre if they are advised to self-isolate.

Contributory Employment and Support Allowance will be payable, at a rate of £73.10 a week if you are over 25, for eligible people affected by Covid-19 or self-isolating in line with advice from Day 1 of sickness, rather than Day 8.

Reclaiming Statutory Sick Pay

The Coronavirus Statutory Sick Pay Rebate Scheme will enable employers with fewer than 250 employees to claim coronavirus-related Statutory Sick Pay (SSP).

The scheme will launch online on 26 May.

You are eligible to use the scheme if:

  • you are claiming for an employee who’s eligible for sick pay due to coronavirus
  • you had a PAYE payroll scheme in operation before 28 February 2020
  • you had fewer than 250 employees across all PAYE schemes on 28 February 2020
  • you are eligible to receive State Aid under the EU Commission Temporary Framework.

The repayment will cover up to two weeks of the applicable rate of SSP, and is payable if a current or former employee was unable to work on or after 13 March 2020 and entitled to SSP, because they either:

  • have coronavirus
  • are self-isolating and unable to work from home
  • are shielding because they’ve been advised that they’re at high risk of severe illness from coronavirus.

To prepare to make a claim, you should keep records of all the SSP payments you wish to claim for.

For more information about eligibility and how you can claim please click here

The scheme covers all types of employment contracts, including full-time employees, part-time employees, employees on agency contracts and employees on flexible or zero-hour contracts.

You can claim back from both the Coronavirus Job Retention Scheme and the Coronavirus Statutory Sick Pay Rebate Scheme for the same employee but not for the same period of time for that employee.

There is currently no set end date for this scheme.

You must keep records of all the statutory sick payments that you 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 you have paid SSP to

You’ll have to keep these records for at least 3 years following your claim.

SCAM ALERT: There has been an increase in scam emails, calls and texts claiming to be from HMRC. If someone gets in touch claiming to be from HMRC, saying that financial help can be claimed or that a tax refund is owed, and asks you to click on a link or to give information such as your name, credit card or bank details, please do not respond. You can forward suspicious emails claiming to be from HMRC to phishing@hmrc.gov.uk and texts to 60599.

Claiming Statutory Sick Pay

Those who are not eligible for Statutory Sick Pay, for example the self-employed or people earning below the Lower Earnings Limit of £118 per week, can now more easily make a claim for Universal Credit or Contributory Employment and Support Allowance.

For the duration of the outbreak, the requirements of the Universal Credit Minimum Income Floor will be temporarily relaxed for those who have Covid-19 or are self-isolating according to government advice, ensuring self-employed claimants will receive support.

People will be able to claim Universal Credit and access advance payments upfront without the current requirement to attend a jobcentre if they are advised to self-isolate.

Contributory Employment and Support Allowance will be payable, at a rate of £73.10 a week if you are over 25, for eligible people affected by Covid-19 or self-isolating in line with advice from Day 1 of sickness, rather than Day 8.

Statutory Sick Pay(SSP)

Our Offices

King's Lynn

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Norfolk, PE30 1HJ

Clive Dodds – 07836 328540
clive.dodds@stephenson-smart.com

Mike Andrews – 07787 542823
michael.andrews@stephenson-smart.com

Claire Melton – 07833 051628
claire.melton@stephenson-smart.com

T:   01553 774104

F:   01553 692602

E:   enquiries@stephenson-smart.com

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Norfolk, NR21 9DY

Martyn Benstead – 07833 051235
martyn.benstead@stephenson-smart.com

T:   01328 863318

F:   01328 855732

E:   fakenham@stephenson-smart.com

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Cambridgeshire, PE13 1EH

Chris Goad – 07833 051239 –
chris.goad@stephenson-smart.com

T:   01945 463383

F:   01945 475968

E:   wisbech@stephenson-smart.com

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Gorleston, Great Yarmouth, Norfolk, NR31 7RU

Henry Pettitt – 07833 051887
henry.pettitt@stephenson-smart.com

T:   01493 382500

F:   01493 651172

E:   greatyarmouth@stephenson-smart.com

Downham Market

1st Floor, 9 Market Place,
Downham Market, Norfolk, PE38 9DG

Chris Goad – 07833 051239 –
chris.goad@stephenson-smart.com

T:   01366 384121

F:   01366 858083

E:   downhammarket@stephenson-smart.com

March

23 Dartford Road, March,
Cambridgeshire, PE15 8AN

Chris Goad – 07833 051239 –
chris.goad@stephenson-smart.com

T:   01354 653026

F:   01354 650337

E:   march@stephenson-smart.com

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