Statutory Sick Pay relief package for small and medium sized businesses (SMEs)
What is it?
The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the Statutory Sick Pay paid to current or former employees.
Who is it for?
Employers with fewer than 250 employees will be eligible - the size of an employer will be determined by the number of people they employed as of 28 February 2020.
Employees affected by COVID-19. This refund will cover up to 2 weeks’ SSP per eligible employee who has been off work because of COVID-19.
How does it work?
The repayment will cover up to 2 weeks SSP starting from the first qualifying day of sickness if an employee is unable to work because of COVID.
You can make more than one claim per employee, but you cannot claim for more than 2 weeks in total.
You can claim from the first qualifying day your employee is off work if the period of sickness started on or after:
- 13 March 2020 – if your employee had coronavirus or the symptoms or is self-isolating because someone they live with has symptoms
- 16 April 2020 – if your employee was shielding because of coronavirus
- 28 May 2020 – if your employee has been notified by the NHS or public health bodies that they’ve come into contact with someone with coronavirus
- 26 August 2020 – if your employee has been notified by the NHS to self-isolate before surgery
Employers should maintain records of staff absences and payments of SSP, but employees will not need to provide a GP fit note.
If evidence is required by an employer, those with symptoms of coronavirus can get an isolation note from NHS 111 online and those who live with someone that has symptoms can get a note from the NHS website.
What should I do next?
You can claim back coronavirus-related Statutory Sick Pay using the online service by clicking here. You must have paid your employees’ sick pay before you claim it back.
If you use an agent who is authorised to do PAYE online for you, they will be able to claim on your behalf.
Employers who are unable to claim online should have received a letter on an alternative way to claim. Contact HMRC if you have not received a letter and are unable to make any eligible claims online.
You must keep the following records for 3 years after the date you receive the payment for your claim:
- the dates the employee was off sick
- which of those dates were qualifying days
- the reason they said they were off work – if they had symptoms, someone they lived with had symptoms or they were shielding
- the employee’s National Insurance number
You will need to print or save your state aid declaration (from your claim summary) and keep this until 31 December 2024.
Critchleys Clients: If you have specific questions, please contact your Critchleys Accountant directly.
Published 24 March 2020
Last Updated 24 March 2020
24 March 2020
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