Find out if you can use the Coronavirus Statutory Sick Pay Rebate Scheme to reclaim employees' coronavirus-related Statutory Sick Pay (SSP). The online service you’ll use to reclaim SSP is not available yet. HMRC will announce when the service is available and this guidance will be updated.
Written on April 7, 2020 by Xeinadin Group
Read more about who can use the scheme and the records you will need to keep.
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.
If you’re an employer who pays more than the current rate of SSP you 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
- are shielding in line with public health guidance
Employees do not have to give you a doctor’s fit note for you to make a claim.
Who can use the scheme
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’ve had a PAYE payroll scheme that was created and started on or before 28 February 2020
- you’ve had fewer than 250 employees on 28 February 2020
Your claim amount should not be above the maximum €800,000 of state aid under the EU Commission temporary framework. This is when combined with other aid received under the framework. There is a lower maximum for agriculture at €100,000 and aquaculture and fisheries at €120,000.
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
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 you must keep
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.