The Coronavirus Statutory Sick Pay Rebate Scheme is for small and medium sized employers to recover the cost of Statutory Sick Pay (SSP) to their employees. The claim portal opened on 25th May.
The scheme has been set up to repay employers the current rate of SSP that they pay to current or former employees for sickness starting on or after 13th March 2020.
If an employer pays more than the SSP rate, then they can only claim the current rate. Repayment is from the first day of sickness up to 2 weeks, if any employees is unable to work due to,
- having the coronavirus
- self-isolating at home
Employees do not need to provide a doctor’s fit note to claim.
Employers can use the scheme if they
- are claiming for employees who are eligible for sick pay due to coronavirus
- have a PAYE scheme created and started on or before 28 February 2020
- have fewer than 250 employees on 28th February 2020
The scheme covers all types of employment contracts,
- Full time
- Part time
- Employees on agency contracts
- Employees on flexible or zero-hour contracts
The Government will let you know when the scheme will end.
Connected companies and charities can also use the scheme if the relevant guidance above is true.
Records must be kept of all SSP claimed from HMRC including,
- the reason the employee cannot work
- details of each period when an employee could not work, including start and end dates
- details of the SSP qualifying days when an employee could not work
- National insurance number of all employees who you have paid SSP to
All records need to be kept for at least 3 years following the claim.
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