HMRC has announced that the coronavirus Statutory Sick Pay Rebate Scheme is now live on GOV.UK.
If you’re an employer with fewer than 250 employees, you can now claim for coronavirus-related Statutory Sick Pay (SSP).
Which employers can use the scheme?
You’re eligible to use the scheme if you meet all of the following criteria:
- you’re claiming for an employee who’s eligible for sick pay due to coronavirus
- you had a PAYE payroll scheme in operation before 28 February 2020
- you had fewer than 250 employees across all PAYE schemes on 28 February 2020
- you’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?
You must keep records of SSP that you’ve paid and want to claim back from HMRC.
You must keep the following records for 3 years after the date you receive the payment for your 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.
You can choose how you keep records of your employees’ sickness absence. HMRC may need to see these records if there’s a dispute over payment of SSP.
Categories: Business Support, Coronavirus Scheme, Statutory Sick Pay Scheme