Government’s Coronavirus Statutory Sick Pay Rebate Scheme is now live

Dear Ms Mordaunt,

I want to update you that the UK Government’s Coronavirus Statutory Sick Pay Rebate Scheme is now live on GOV.UK.

Employers with fewer than 250 employees can now claim for Coronavirus-related Statutory Sick Pay (SSP). Tax agents are also able to make claims on their behalf.

The repayment will cover up to two weeks of the applicable rate of SSP. For more information on eligibility and how to make a claim please visit GOV.UK.

Which employers can use the Scheme?

Employers are eligible to use the scheme if they meet all of the following criteria:

- they’re claiming for an employee who’s eligible for sick pay due to Coronavirus

- they had a PAYE payroll scheme in operation before 28 February 2020

- they had fewer than 250 employees across all PAYE schemes on 28 February 2020

- they’re eligible to receive State Aid under the EU Commission Temporary Framework.

Image removed by sender.

Dear Ms Mordaunt,

I want to update you that the UK Government’s Coronavirus Statutory Sick Pay Rebate Scheme is now live on GOV.UK.

Employers with fewer than 250 employees can now claim for Coronavirus-related Statutory Sick Pay (SSP). Tax agents are also able to make claims on their behalf.

The repayment will cover up to two weeks of the applicable rate of SSP. For more information on eligibility and how to make a claim please visit GOV.UK.

Which employers can use the Scheme?

Employers are eligible to use the scheme if they meet all of the following criteria:

- they’re claiming for an employee who’s eligible for sick pay due to Coronavirus

- they had a PAYE payroll scheme in operation before 28 February 2020

- they had fewer than 250 employees across all PAYE schemes on 28 February 2020

- they’re eligible to receive State Aid under the EU Commission Temporary Framework.

Which employees are entitled to SSP?

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 is entitled to SSP, because they either:

- had or have Coronavirus

- could not or cannot work because they were/are self-isolating at home

- were/are shielding in line with public health guidance.

Which records should employers keep?

Employers must keep records of SSP that they’ve paid and want to claim back from HMRC.

Employers must keep the following records for three years after the date they receive the payment for their claim:

- the dates the employee was off sick

- which of those dates were qualifying days

- the reason the employee 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.

- Employers can choose how they keep records of their employees’ sickness absence. HMRC may need to see these records if there’s a dispute over payment of SSP.

Jim Harra

First Permanent Secretary and Chief Executive, HMRC