Claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)

If you’re an employer, find out if you can use the Coronavirus Statutory Sick Pay Rebate Scheme to claim back employees’ coronavirus-related Statutory Sick Pay (SSP).

The coronavirus Statutory Sick Pay Rebate Scheme launches online on 26 May. The scheme will enable employers with fewer than 250 employees to claim coronavirus-related Statutory Sick Pay (SSP). Tax agents will also be able to make claims on behalf of employers.

You’re eligible to use the scheme if:

• you’re claiming for an employee who’s eligible for sick pay due to coronavirus
• you had a PAYE payroll scheme in operation before 28 February 2020
• you had fewer than 250 employees across all PAYE schemes on 28 February 2020
• you’re eligible to receive State Aid under the EU Commission Temporary Framework.
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 coronavirus
• are self-isolating and unable to work from home
• are shielding because they’ve been advised that they’re at high risk of severe illness from coronavirus.

To prepare to make a claim, you should keep records of all the SSP payments you wish to claim for.
For more information about the scheme see the Government website.

Should you require assistance around the above, please contact support@garbutt-elliott.co.uk and one of our specialists will be in touch who will be happy to help.