Statutory Sick Pay Repayments
Employers may be able to use the Coronavirus Statutory Rebate Scheme to claim back employee’s coronavirus related Statutory Sick Pay (SSP).
This rebate scheme will repay employers SSP that has been paid to current or former employees.
Who can use the scheme?
Employers can use the scheme if:
- Claiming for an employee who is eligible for SSP due to coronavirus
- You have a PAYE payroll scheme that was created and started on or before 28th February 2020
- You had less than 250 employees on 28th February 2020
Employees do not have to have given a doctors fit note for you to make a claim, however you can ask them for either:
- An isolation note from NHS 111
- NHS or GP letter telling them to stay at home for 12 weeks because they are deemed at high risk of getting a severe illness from coronavirus.
Types of Contracts the scheme covers
- Full-time employees
- Part-time employees
- Employees on agency contracts
- Employees on flexible or zero-hour contracts
- Fixed term contracts
Coronavirus Job Retention Scheme
You can claim back from both the Coronavirus job retention scheme and the Coronavirus Statutory Sick Pay Rebate Scheme for the same employee, but this can not be for the same time period.
What you can claim
The repayment will cover up to 2 weeks SSP starting from the first day of sickness if an employee is unable to work because they:
- Have coronavirus symptoms
- Cannot work due to self-isolating because someone in their household has symptoms of coronavirus
- Are shielding and have a letter from the NHS or GP telling them to stay at home for at least 12 weeks
Employers can claim for periods of sickness starting on or after:
- 13th March 2020 – If employee had coronavirus or symptoms of coronavirus
- 16th April 2020 – If employee was shielding because of coronavirus
The weekly rate before 6th April was £94.25 and after this the rate is £95.85.
Employers who pay more than SSP to employees can only claim these weekly pay rates.
Employers are required to keep any records of SSP that they have paid to employees and want to claim back from HMRC
These records must be kept for 3 years and contain the following information:
- Dates employee was off sick
- Which of the dates were qualifying days for SSP
- The reason they were off eg they have the symptoms themselves, are living with someone with symptoms or because they are shielding
- Employees National Insurance Number
How to claim
Employers must have paid employees’ sick pay before they can claim it back.
All claims must be made using the online service at www.gov.uk
Any employer who cannot claim online will receive a letter with an alternate way to claim.