Coronavirus Statutory Sick Pay Rebate Scheme launches on 26 May

The scheme is available to employers meeting the following criteria:

• They had fewer than 250 employees as at 28 February 2020 and
• They had a PAYE scheme created and operational by that date and
• They were not already in difficulty on 31 December 2019 – this is a reference to the levels of temporary state aid permitted under European rules as the rebate will be classed as state aid

An employer can reclaim up to 2 weeks SSP for any current or former employee where the employee could not attend work because:

• They had COVID-19 symptoms or
• They were self-isolating because a member of their household had COVID-19 symptoms (household self-isolation) or
• They received a letter from the NHS or their GP telling them they must stay at home for at least 12 weeks (shielding)

If the claim relates to a period when either the employee had symptoms of the disease or was self-isolating because a member of their household had symptoms, you can claim for periods of sickness absence which started on or after 13 March 2020.

However, if your employee is shielding, you can only claim for periods of absence on or after 16 April 2020.

You can only claim the weekly rate of SSP at the relevant time (from 6 April this is £95.85, prior to then £94.25).

No, only SSP can be reclaimed.

An employer is not permitted to submit a claim for furlough subsidy and a claim for SSP rebate for the same employee for the same period of time.

No, but in the case of a shielding employee, the employer should get a copy of the letter advising the employee to shield and for absences of over 7 days, the employer should ask the employee to get an NHS 111 isolation note.

Connected companies can also use the scheme as long as their total combined number of PAYE employees was fewer than 250 on the 28 February 2020.

To access the online service you will need your Government Gateway user ID. You will need to provide the following information when submitting your claim:

• your employer PAYE scheme reference number
• the contact details of someone to speak to if HMRC have queries
• your UK bank or building society details (they must be able to accept a Bacs payment)
• the total amount of coronavirus SSP you have paid to your employees for the claim period – (if you paid enhanced company sick pay, only claim the statutory rate)
• the number of employees you are claiming for
• the start date and end date of the claim period. Employers can claim for multiple pay periods and employees at the same time. In this situation, the start date will be the start date of the earliest period you’re claiming for and the end date of the claim will be the most recent period

You are required to keep the following records for a minimum of 3 years from the date you receive payment of your claim:

• the dates the employee was off sick
• which of those dates were qualifying days i.e. the days they normally work
• the reason they said they were off work – i.e. whether they had symptoms/ were in household isolation or were shielding
• the employee’s National Insurance number

Yes, if you use an authorised agent to do PAYE online for you, they can submit the claim on your behalf.

Claims must be made within 1 year of the later of either:

• the last qualifying day rebate is being claimed for or
• 26 May 2020