This guidance sheet is intended to provide answers to some of the many questions that we are receiving in regard to Reclaiming SSP. We will update this guidance document regularly and keep updated answers on our website.
What is the Coronavirus Statutory Sick Pay Rebate Scheme?
This Scheme has been set-up to repay employers for any Statutory Sick Pay (SSP) outgoings to current or former employees who had periods of sickness starting on or after the 13th March 2020.
The Scheme is anticipated to open toward the end of April 2020, similar to the Furlough Scheme the HMRC are designing a new online portal for claims.
How much can an employer claim back?
Employers are entitled to claim back the first two weeks of SSP paid out to their employees, starting from the first day of sickness - this will be repaid to you at the current rate of £94.25 per week.
What if we (the employer) pays more than the current rate of SSP?
Unfortunately any enhanced SSP won't be repaid, only the basic rate as above. If you offer a Company Sick Pay (CSP) scheme this is deemed as an employer cost only, there won't be any reclaiming options for this element.
Can the employer reclaim any SSP that has been paid out in March?
No, claims can only be for SSP that was paid on or after the 13th March and they must have been because the employee either:
Does the employee have to send in a sick note for the employer to be able to make a claim?
No, you do not have to have received a sick note from your employee to make a claim. We still advise that you ask your employees to get a sick note (where possible) for your own internal procedure.
What qualifying criteria is required by the employer?
The Scheme requires that employers:
What is the employer required to provide to the HMRC?
It is important that you keep the following records for all statutory sick payments that you want to claim from the HMRC, including:
What qualifying criteria is required by the employee?
Inclusive of the above employer criteria and relevant claim dates, the Scheme covers all types of employment contracts including full-time, part-time, zero-hours, flexible, annualised and Agency contracts.
How long does an employer have to claim?
The window for claiming isn't open yet, we anticipate it will open toward the end of this month and as of yet there hasn't been an end date specified for the Scheme.
It is likely that the Scheme will remain available until such a time as the virus has been contained and there are no new cases, therefore no more need for a continued provision for SSP.