UK: Reclaiming Employee’s Coronavirus Related Statutory Sick Pay (SSP)

UK: Reclaiming Employee’s Coronavirus Related Statutory Sick Pay (SSP)

The below guide will help employers find out if they can use the Coronavirus Statutory Sick Pay Rebate Scheme to reclaim SSP related to coronavirus.

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. Please note, the online service used to reclaim SSP is not yet available, HMRC will make an announcement when the service becomes available.

Who Can Use the Scheme?

Employers can use the scheme provided they:

  • are claiming for an employee who is eligible for sick pay due to coronavirus
  • had a PAYE payroll scheme that was created and started on or before 28 February 2020
  • employed fewer than 250 employees on 28 February 2020

The Coronavirus Statutory Sick Pay Rebate 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

Please note, charities and connected companies are also eligible for the scheme if their total combined number of PAYE employees is fewer than 250 on or before 28 February 2020

Record Keeping

Employers must keep records of all the statutory sick payments they want to claim from HMRC, including:

  • the reasoning as to 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 the employees who you have paid SSP to

Records must be kept for at least three years following a claim.