HMRC publishes guidance for employers on reclaiming statutory sick pay
HMRC has published guidance for employers to explain how they can claim back payments of statutory sick pay (SSP) made to employees as a result of the Coronavirus pandemic.
The Coronavirus Statutory Sick Pay Rebate Scheme (the Scheme) will repay employers the current rate of SSP paid to current or former employees for periods of sickness starting on or after 13 March 2020. The repayment will cover up to two weeks starting from the first day of sickness if an employee is unable to work because they have coronavirus or cannot work because they are self-isolating at home.
The Scheme covers all types of employment contracts, including agency and zero-hours contracts and can be used by employers claiming for an employee who is eligible for SSP due to coronavirus, who have a payroll scheme that was created and started on or before 28 February, and who had fewer than 250 employees on 28 February 2020. Connected companies and charities can also use the scheme if their total combined number of PAYE employees is fewer than 250 on or before 28 February.
Employers are instructed by HMRC to keep records of all SSP payments they want to claim from the scheme for at least three years following a claim. These records must include the reason why an employee could not work, the period during which an employee could not work, details of an employee's SSP qualifying days, and NI numbers of all employees who have been paid SSP.
The guidance will be updated when the online service that employers will need to use to make claims under the scheme is available. HMRC will inform employer when the scheme will end.