Statutory Sick Pay Rebate Scheme (‘SSPRS’) for Employers

by Faareen Ali

The Coronavirus Act entitles employers to remuneration from HMRC for any payments made under Statutory Sick Pay (‘SSP’) through a Rebate Scheme. There is a certain eligibility criteria, and application process that needs to be satisfied, which we went onto discuss in this bite-sized guidance.

Who can apply?

Businesses can claim for ‘employees’ who meet the following criteria;

  • Be classed an employee working under an employment contract- this includes full-time employees, part-time employees, employees on zero hour contracts, fixed-term or flexible contracts, and agency contracts.
  • Earn an average of at least £120 a week
  • Be ill for 4 days in a row
  • Be on PAYE payroll scheme which was created and started on or before 28 February 2020
  • Businesses with a workforce of less than 250 employees on 28 February 2020
  • Charity connected to a business.

An employer can claim compensation for employees who have been in receipt of SSP from 13 March 2020 at the current rate of £95.85, for a period of up to two weeks, from the first day of sickness if they are:

  • Suffering from Coronavirus
  • Unable to work due to self-isolation in accordance with the government guidelines
  • Shielding due a clinical vulnerability i.e. due to an underlying health condition on or after 16 April 2020
Information you need before claiming:
  • The reason why the employee could not work
  • Details of each period when the employee could not work, including start and end dates
  • Details of the SSP qualifying days when the employee could not work
  • National insurance numbers of all employees who have been paid SSP.

Employers are advised to keep these records for at least 3 years following their claim.

Useful links:

https://www.gov.uk/statutory-sick-pay

https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-employees-due-to-coronavirus-covid-19

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