Small and medium-sized businesses with fewer than 250 employees are able to recover Statutory Sick Pay (SSP) payments made to their employees from next week.
The Coronavirus Statutory Sick Pay Rebate Scheme is part of a package of government measures to help firms affected by Covid-19.
HMRC says that tax agents can make claims on behalf of employers.
From 26th May, an online service is being launched so employers can recover SSP paid to current or former employees for eligible periods of sickness starting on after 13th March 2020.
Reasons for recovering SSP
The repayment will cover up to two weeks of the applicable rate of SSP where employees were unable to work because:
- They had coronavirus.
- Were self-isolating and unable to work from home.
- Or were shielding after being advised to because they were at high risk of severe illness from coronavirus.
The period of sickness must have started on or after:
- 13th March 2020 – if your employee had coronavirus or was self-isolating because of coronavirus.
- 16th April 2020 – if your employee was shielding because of coronavirus.
Eligibility of businesses
Businesses will be eligible to use the scheme:
- If they are claiming for an employee who’s eligible for sick pay due to coronavirus.
- Had a PAYE payroll scheme in operation before 28 February 2020.
- There were fewer than 250 employees across all PAYE schemes on 28 February 2020.
- And they are eligible to receive State Aid under the EU Commission Temporary Framework.
To prepare to make a claim, you should keep records of all the SSP payments you wish to claim for, HMRC’s website says.
Our clients who would like to make a claim should contact us if they would like us to apply on their behalf.