HMRC have announced the following update regarding the Coronavirus Statutory Sick Pay Rebate Scheme.
Please don’t hesitate to contact us should you require any further information about this scheme.
Richard and Ben
I’m writing to let you know that the 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). As a tax agent, you can also make claims on behalf of the employers you work with.
To make a claim now, please visit GOV.UK and search ‘Check if you can claim back Statutory Sick Pay paid to employees due to Coronavirus (COVID-19)‘.
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 – more information about this can be found on GOV.UK (please use the search term above).
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 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 have paid and want to claim back from HMRC.
They must keep the following records for 3 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 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.
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.
What if I can’t find the information I need?
Please only call us if you cannot find the support you need on GOV.UK advice pages or through our webchat service – this will leave our lines open for those who need our help most. We’d also value your help in ensuring your clients understand their eligibility for this scheme.
You can find out more about this coronavirus support measure and others such as HMRC’s Job Retention Scheme, by signing up to one of our webinars. For more information please visit GOV.UK and search for ‘Help and support if your business is affected by coronavirus (COVID-19)‘.
A word about scams
Stay vigilant about scams which may mimic government messages as a way of appearing authentic and unthreatening. Search ‘scams’ on GOV.UK for information on how to recognise genuine HMRC contact. You can also forward suspicious emails claiming to be from HMRC to firstname.lastname@example.org and texts to 60599.
Chief Executive and Permanent Secretary – HMRC