Statutory sick pay rebate scheme

Statutory sick pay rebate scheme

The online service for the Statutory Sick Pay Rebate Scheme has launched today, enabling employers with fewer than 250 employees to apply to HMRC to recover the costs of paying coronavirus‐related SSP. Employers can claim for periods of sickness covering up to two weeks starting on or after:

  • 13 March 2020 ‐ if their employee(s) had coronavirus or the symptoms, or was self‐isolating because someone they live with had symptoms
  • 16 April 2020 ‐ if their employee(s) was shielding because of coronavirus.

The Government has published guidance on submitting a claim and, to avoid any delays with your submission, you will need the following to hand before you start:

  • A Government Gateway ID and password ‐ if you don’t already have an account, you can apply online
  • Registration for PAYE online ‐ if you aren’t yet registered, you can do so online. If you have an agent authorised to act for you on PAYE matters online, they can submit a claim on your behalf
  • Employer PAYE scheme reference number
  • Total amount of coronavirus‐related SSP you have paid to your employees for the claim period, which should not exceed the weekly rate at the time ‐ you can use the SSP calculator to work out the amount
  • Number of employees you are claiming for
  • Start date and end date of the claim period
  • UK bank account and contact details.

Once you have submitted your claim and it has been validated, you will be paid the amount within six working days. You must keep records of the SSP that you have claimed back from HMRC, as well as the following records for three years after the date you receive the rebate in the event of any dispute over payment:

  • The dates each employee was off sick
  • Which of those dates were qualifying days
  • The reason they gave for missing work (i.e. if they had symptoms, someone they lived with had symptoms, or they were shielding)
  • The employee’s National Insurance number.

Employers who are unable to claim online should have received a letter on an alternative way to claim; if you haven’t received a letter, you can contact HMRC.

HMRC is hosting a series of webinars on making a claim under the scheme across a number of dates and times this week.