The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the Statutory Sick Pay paid to current or former employees. The online service you’ll use to claim back Statutory Sick Pay (SSP) is now available -
This scheme is for employers. You can claim back up to 2 weeks of Statutory Sick Pay if:
The maximum number of employees you can claim for is the number you had across your PAYE schemes on 30 November 2021.
Employees do not have to give you a doctor’s fit note for you to make a claim.
If your employee is self-isolating and cannot work because of COVID-19, you can ask them to give you an isolation note from NHS 111.
The scheme covers all types of employment contracts, including:
If you’re claiming for wage costs through the 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 not for the same period of time.
The repayment will cover up to 2 weeks Statutory Sick Pay starting from the first qualifying day of sickness, if an employee is unable to work because they:
You can make more than one claim per employee, but you cannot claim for more than 2 weeks in total.
You can claim from the first qualifying day your employee is off work if the period of sickness started on or after 21 December 2021 if your employee:
If your employee’s absence started before 21 December 2021 you can only claim on or after 21 December 2021.
Most people are asked to self-isolate for 3 days before surgery. In this case, the day of surgery will be the 4th day of their period of incapacity for work. You cannot claim repayment of Statutory Sick Pay for the day of surgery or any other days when the absence is not due to COVID-19.
A ‘qualifying day’ is a day an employee usually works on. The weekly rate is £96.35. If you’re an employer who pays more than the weekly rate of Statutory Sick Pay, you can only claim up to the weekly rate paid.
You must keep records of Statutory Sick Pay 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:
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 Statutory Sick Pay.
You’ll need to print or save your state aid declaration (from your claim summary) and keep this until 31 December 2024.
You must have paid your employees’ sick pay before you claim it back. You can claim back Statutory Sick Pay related to COVID-19 by using the online service.
If you use an agent who is authorised to do PAYE online for you, they will be able to claim on your behalf.
Employers who are unable to claim online should have received a letter on an alternative way to claim. Contact HMRC if you have not received a letter and are unable to make any eligible claims online.
If you have any questions or we can help you with any COVID-19 business support please get in touch. Email the team email@example.com or call 01858 289 189. You can also refer to our Accounts page for more information about we can support your business.
Thanks for stopping by,
Charlotte & The Business Hut Team