From 26 May, employers will be able to make claims through the Coronavirus Statutory Sick Pay Rebate Scheme, the Government announced today (Tuesday 19 May).
As part of a package of support measures for businesses affected by the COVID-19 outbreak, small and medium-sized employers (SMEs) will be able to recover Statutory Sick Pay (SSP) payments they have made to their employees.
This scheme will allow SMEs with fewer than 250 employees to apply to HMRC to recover the costs of paying Coronavirus-related SSP.
Employers will be able to make their claims through a new online service from 26 May. This means they will receive repayments at the relevant rate of SSP that they have paid to current or former employees for eligible periods of sickness starting on or after 13 March 2020.
To prepare to make their claim, employers should keep records of all the SSP payments that they wish to claim from HMRC.
Employers are eligible if they have a PAYE payroll scheme that was created and started before 28 February 2020 and they had fewer than 250 employees before the same date.
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
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
Other SSP eligibility criteria apply.
For further information about the Government measures to protect individuals and businesses, visit our COVID-19: Support for UK businesses hub.