The long awaited Statutory Sick Pay (SSP) rebate scheme claims process has now been confirmed, with the online service available from 26 May 2020.
The repayment will cover up to two weeks (per employee) starting from the first qualifying day of sickness, and is applicable if an employee is unable to work because:
- They have, or previously had, coronavirus (COVID-19) symptoms.
- They couldn’t/cannot work as they are self-isolating because someone they live with had/has symptoms.
- They were/are ‘shielding’ and have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks.
You can claim for periods of sickness starting on or after:
-13 March 2020 - if your employee had/has coronavirus or the symptoms, or they were/are self-isolating because someone they live with has symptoms.
- 16 April 2020 - if your employee was/is ‘shielding’ because of coronavirus.
It is important to remember that the weekly rate of SSP has altered due to the change in tax year. It was £94.25 before 6 April 2020 and is now £95.85. If you pay more than the weekly rate of SSP you can only claim up to the set Government weekly rate.
Who can use the scheme?
You can use the scheme as an employer if:
- You are claiming for an employee who’s eligible for sick pay due to coronavirus.
- You have a PAYE payroll scheme that was created and started on or before 28 February 2020.
- You had fewer than 250 employees on 28 February 2020.
Connected companies and charities
Connected companies and charities can also use the scheme if their total combined number of PAYE employees was fewer than 250 on the 28 February 2020.
To submit the claim, it is similar to the Coronavirus Job Retention Scheme in that you can login to your online services gateway and submit the claim via the Government Gateway.
You will need:
- Your employer PAYE scheme reference number.
- The contact name and phone number of someone who can be contacted with any queries.
- UK bank or building society account details (only provide bank account details where a BACS payment can be accepted).
- The total amount of coronavirus SSP you have paid to your employees for the claim period - this should not exceed the weekly rate that is set.
- The number of employees you are claiming for.
- The start date and end date of the claim period.
If you are a client of Rickard Luckin and we are authorised to submit your PAYE online, we are able to complete this claim on your behalf. Whether a client of Rickard Luckin’s or not, if you require any support with the SSP reclaim, or have questions relating to any of the above, you can contact our Head of Payroll, Hannah Dumenil on [email protected]