HM Revenue & Customs (HMRC) has confirmed that the coronavirus Statutory Sick Pay Rebate Scheme will launch online on Tuesday 26 May.
The scheme, which was originally announced at Budget, will enable small and medium-sized employers to recover Statutory Sick Pay (SSP) payments they have made to eligible employees.
Employers will receive repayments at the relevant rate of SSP (currently £95.85 per week**), that they have paid to current or former employees for eligible periods of sickness starting on or after 13 March 2020. The repayments will cover up to two weeks.
Employers will be eligible to use the sick pay rebate scheme if they:
- are claiming for an employee who’s eligible for sick pay due to coronavirus;
- had a PAYE payroll scheme in operation before 28 February 2020;
- had fewer than 250 employees across all PAYE schemes on 28 February 2020; and,
- are eligible to receive State Aid under the terms of the EU Commission Temporary Framework.
Employees must have been unable to work because they:
- have coronavirus;
- are self-isolating and unable to work from home; or,
- are shielding because they’ve been advised that they’re at high risk of severe illness from coronavirus.
Employers expecting to access the scheme must also bear in mind that existing Statutory Sick Pay rules do still apply.
In preparation of making a claim, employers should retain records of all the SSP payments they wish to claim for.
You can find more information about eligibility and how you can prepare to use the scheme on the GOV.UK website.
How can GH Payscheme help?
GH Payscheme already help many businesses and employers in Bedfordshire, Cambridgeshire and Hertfordshire, to outsource their payroll function.
As part of the comprehensive range of services we provide, our team of knowledgeable and experienced payroll professionals can help you to calculate Statutory Sick Pay (SSP) payments and ensure that you are fulfilling your legal obligations as an employer.
If we already take care of your payroll function, we will be able to assist you with claims for repayment of Coronavirus-related SSP.
**Note, the SSP rate for the period 13 March to 5 April would have been £94.25 per week. As an employer, you must pay at least the legal amount; however, you can also choose to pay more than this. Where an employer pays more than the current rate of SSP, they will only be able to reclaim the SSP rate.