A new online service will be launched on 26 May for small and medium-sized employers to recover Statutory Sick Pay (SSP) payments they have made to their employees, the Government announced today (19 May 2020).
The Coronavirus Statutory Sick Pay Rebate Scheme was announced as part of a package of support measures for businesses affected by the COVID-19 outbreak.
Employers with a PAYE payroll scheme that was created and started before 28 February 2020 and had fewer than 250 employees before the same date can apply to HMRC to recover the costs of paying coronavirus-related SSP.
The scheme covers all types of employment contracts and employers will be able to make their claims for periods of sickness starting 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
The weekly rate was £94.25 before 6 April 2020 and is now £95.85. If you’re an employer who pays more than the weekly rate of SSP you can only claim up to the weekly statutory rate paid, not for the top up amount.
Tax agents and payroll bureaux will also be able to make claims on behalf of employers.
The repayment will cover up to 2 weeks of SSP and is payable if an employee is unable to work because they:
– have coronavirus; or
– are self-isolating and unable to work from home; or
– are shielding because they’ve been advised that they’re at high risk of severe illness from coronavirus
What you’ll need
To make the claim you’ll need:
– your Government Gateway user ID you got when you registered for PAYE online
– your employer PAYE scheme reference number
– contact name and phone number of someone HMRC can contact if they have queries
– UK bank or building society details (only provide bank account details where a Bacs payment can be accepted)
– the total amount of coronavirus SSP you have paid to your employees for the claim period – this should not exceed the weekly rate that is set
– the number of employees you are claiming for
– the start date and end date of the claim period
Records you must keep after the claim
It is also important to note that certain records should be kept for a minimum of 3 years after the payment of your claim, these include:
– 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 can choose how you keep these records. HMRC may need to see them if they choose to enquire into your claim.
For further help and advice in relation to the Coronavirus Statutory Sick Pay Rebate Scheme, please contact Julie Mason (firstname.lastname@example.org / 01254 604311) or Julie Walsh (email@example.com / 01254 604312).
This information is correct as of 19 May 2020. This blog is for general guidance only. Recipients should not act upon any of the information provided without seeking specific professional advice tailored to your circumstances, requirements or needs. Please contact PM+M before making any decisions based on any matters relating to this blog.