Reclaiming Statutory Sick Pay
The Coronavirus Statutory Sick Pay Rebate Scheme enables employers with fewer than 250 employees to claim coronavirus-related Statutory Sick Pay (SSP).
The scheme is now live – you can apply here.
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 firstname.lastname@example.org 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.