Coronavirus Statutory Sick Pay Rebate Scheme

The Coronavirus Statutory Sick Pay Rebate Scheme is due to launch online on 26th May.

The scheme will enable employers with fewer than 250 employees to claim coronavirus-related Statutory Sick Pay (SSP). It is expected that for those clients who have their payroll processed by the Armstrong Watson payroll service line we will be able to submit the rebate claim on their behalf as long as the appropriate information is supplied. (Clients will be contacted via email with more detail)

Employers are eligible to use the scheme if:

• they are claiming for an employee who’s eligible for sick pay due to coronavirus
• they had a PAYE payroll scheme in operation before 28 February 2020 please note not 19th March as for the Job Retention Scheme
• they had fewer than 250 employees across all PAYE schemes, which means if you have multiple companies that are connected for say the Apprenticeship Levy then the total employees cannot exceed 250 on 28 February 2020
• they are eligible to receive State Aid under the EU Commission Temporary Framework. Information on what and how State Aid works can be found at - https://www.gov.uk/guidance/state-aid

The repayment will cover up to two weeks of the applicable rate of SSP, and is payable if a current or former employee was unable to work on or after 13 March 2020 and entitled to SSP, because they either:

• have/had coronavirus
• are self-isolating either due to having symptoms or a member of their family has/had symptoms and were unable to work from home
• are/were shielding because they’ve been advised that they’re at high risk of severe illness from coronavirus. This would be provided by a formal letter from a health body/GP and will have advised the person to remain at home for at least 12 weeks

HMRC advises all businesses that in order to prepare to make a claim, employers should keep records of all the SSP payments they wish to claim for that are related to Covid-19 only. Please note normal SSP rules for any other illness cannot be claimed for under this scheme.

For more information about eligibility and how employers can prepare to use the scheme, please visit - https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-employees-due-to-coronavirus-covid-19
HMRC has requested employers only contact them if they need help that cannot be found via www.gov.uk