The Government have launched a Coronavirus Statutory Sick Pay Rebate Scheme which employers can use to find out if they can claim back employees coronavirus-related Statutory Sick Pay (SSP).
Who is the scheme open to?
Employers can use the scheme if;
- They employ less than 250 employees across all your PAYE payroll schemes on or before the 28 February 2020
- Their PAYE payroll scheme started on or before the 28 February 2020
- An employee is off sick due to the coronavirus, and is eligible to sick pay and the employer is claiming for this
A fit note is not needed in order for employers to make the claim. However employers should be asking for one of the following;
- Isolation note these are provided by NHS 111 and are used by employees who are
self-isolating and are unable to work due to the coronavirus - NHS or GP letter. Employees who are at a high risk due to a severe illness will have received a letter from the NHS or their GP, within this document it will instruct employees to stay at home for at least 12 weeks
There are a number of employment contracts that this scheme covers these include; full time, part time, zero hour and fixed-term contracts.
Furlough scheme
Employers that are using the Coronavirus Job Retention Scheme are eligible to use the Coronavirus Statutory Sick Pay Rebate Scheme, however they are unable to claim both back for an employee during the same period of time.
What can you claim?
From the first qualifying day of sickness, employers will be able to claim up to 2 weeks’ Statutory Sick Pay. The employee must have been off for the following reasons;
- Had coronavirus symptoms
- Live with someone who has coronavirus symptoms therefore they are self-isolating
- Have been notified by the NHS or public health bodies that they have been in contact with someone with coronavirus, therefore they are self-isolating
- Received a letter from NHS or GP instructing them to shield for at least 12 weeks
Employers cannot claim more than the 2 weeks per employee. They can however claim more than once per employee, so long as it does not exceed the maximum period of 2 weeks.
Employers who pay more than Statuary Sick Pay under this scheme are only able to claim back the statutory amount of £94.25 (before the 6 April 2020) or £95.85 (6 April 2020 onwards).
Claiming process
Click here to claim back Coronavirus related sick pay. Before making a claim employers must have already paid their employees sick pay.
Record keeping
If employers wish to make a claim through HMRC they must keep records of the Statutory Sick Pay.
Employers must keep the following records for 3 years after claims have been received;
- Employees’ sickness dates
- Exact dates of when those were qualifying days
- Employees’ National Insurance number
- Reason(s) why the employee was absent from work
The Government will announce when this scheme is due to end, they have not given a date at present.
If you have any queries in relation to this new scheme click here for more information. For further advice on record keeping and sickness absence, please don’t hesitate to contact our HR Consultants on 01924 827869.
We are trying to keep information up-to-date but as guidance is constantly changing, please check our latest blogs and also refer to our COVID FAQ questions which you can access here.
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