Published: May 21st, 2020
The Government has today launched its online service allowing employers to reclaim Statutory Sick Pay (SSP) caused by the coronavirus pandemic.
The Coronavirus Statutory Sick Pay Rebate Scheme allows small and medium-sized employers to recover statutory sick pay (SSP) payments made to their employees or former employees so long as the absence was linked to coronavirus.
Companies can claim up to £191.70 per employee under the scheme – the equivalent of two weeks at the current rate of SSP. For claims between 13 March and 5 April the previous rate of SSP – £94.25 per week – will apply.
The repayment starts from the first qualifying day of sickness and applies if an employee cannot work because they
• have coronavirus (COVID-19) symptoms • Are self-isolating because someone they live with has symptoms
• are shielding and have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks
You do not need a doctor’s fit note for your employee to make a claim but they should provide either an isolation note from NHS 111 if they are self-isolating and cannot work because of coronavirus or the NHS or GP letter telling them to stay at home for at least 12 weeks because they are shielding.
Employers are eligible for the scheme if
• you’re claiming for an employee who’s eligible for sick pay due to coronavirus
• you have a PAYE payroll scheme that was created and started on or before 28 February 2020
• you had fewer than 250 employees on 28 February 2020
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 for that employee.
The scheme covers all types of employment contracts, including full-time, part-time and agency employees, employees on flexible or zero-hours contracts and those on fixed-term contracts. To use the online service you will need the Government Gateway user ID you got when you registered for PAYE Online. If you did not register online you will need to enrol for the PAYE Online service.