HMRC publish Coronavirus Statutory Sick Pay Rebate Scheme guidance

HMRC have published guidance about the Coronavirus Statutory Sick Pay Rebate Scheme to reclaim an employee’s coronavirus-related SSP.

HMRC have published guidance about the Coronavirus Statutory Sick Pay Rebate Scheme to reclaim an employee’s coronavirus-related SSP. The scheme can be used by employers if they are: (a) claiming for an employee who’s eligible for sick pay due to coronavirus; (b) had a PAYE payroll scheme that was created and started on or before 28 February 2020; and, (c) had fewer than 250 employees on 28 February 2020. The Rebate Scheme will repay employers the current rate of SSP that they pay to current or former employees for periods of sickness starting on or after 13 March 2020. The repayment will cover up to 2 weeks starting from the first day of sickness, if an employee is unable to work because they either have coronavirus or cannot work because they are self-isolating at home. Employees do not have to give the employer a doctor’s fit note for a claim to be made. The online service to be used to reclaim SSP is not available yet, but HMRC will announce when it is ready.

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