At the Budget 2020 the Chancellor announced details about a new coronavirus (COVID-19) Statutory Sick Pay Rebate Scheme.
This scheme will allow small and medium sized employers, with fewer than 250 employees, to apply to HMRC to recover the costs of paying Statutory Sick Pay to their employees.
Today HMRC has published new online guidance (below) which includes information about who can use the scheme and the records employers must keep.
HMRC is working urgently to set up a system for reimbursement. Existing systems are not set up to facilitate payments to employers.
Details about when the new Statutory Sick Pay Rebate Scheme can be accessed and when employers can make a claim will be announced as soon as possible.
We will continue to update you and the new GOV.UK guidance when these details are available.
HM Revenue and Customs
Find out if you can use the Coronavirus Statutory Sick Pay Rebate Scheme to reclaim employee’s coronavirus-related Statutory Sick Pay (SSP).
Published 3 April 2020
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The online service you’ll use to reclaim SSP is not available yet. HMRC will announce when the service is available and this guidance will be updated.
The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the current rate of SSP that they pay to current or former employees for periods of sickness starting on or after 13 March 2020.
If you’re an employer who pays more than the current rate of SSP you can only claim the current rate amount.
The repayment will cover up to 2 weeks starting from the first day of sickness, if an employee is unable to work because they either:
· have coronavirus
· cannot work because they are self-isolating at home
Employees do not have to give you a doctor’s fit note for you to make a claim.
Who can use the scheme
The scheme can be used by employers if they:
· are claiming for an employee who’s eligible for sick pay due to coronavirus
· had a PAYE payroll scheme that was created and started on or before 28 February 2020
· had fewer than 250 employees on 28 February 2020
The scheme covers all types of employment contracts, including:
· full-time employees
· part-time employees
· employees on agency contracts
· employees on flexible or zero-hour contracts
We will let you know when the scheme will end.
Connected companies and charities
Connected companies and charities can also use the scheme if their total combined number of PAYE employees are fewer than 250 on or before 28 February 2020.
Records you must keep
You must keep records of all the statutory sick payments that you want to claim from HMRC, including:
· the reason why an employee could not work
· details of each period when an employee could not work, including start and end dates
· details of the SSP qualifying days when an employee could not work
· National Insurance numbers of all employees who you have paid SSP to
You’ll have to keep these records for at least 3 years following your claim.
Published 3 April 2020