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.