The Statutory Sick Pay (SSP) recovery for coronavirus (Covid-19) related absence is to end on 30 September 2021.
The Coronavirus Statutory Sick Pay Rebate Scheme repays employers the Statutory Sick Pay that they have paid to current or former employees. Only employees who were off work on or before 30 September 2021 can be claimed for.
If your PAYE payroll scheme was created before 28 February 2020 and you have fewer than 250 employees, you have already paid your employee's sick pay. You can make a claim for SSP for employees who are eligible for sick pay due to Covid-19. The period covered is 28 February 2020 to 30 September 2021.
Employees do not have to provide a doctor's fit note for in order for employers to be able to make a claim. However, the employer can ask the employee for either an isolation note from NHS 111 – if they are self-isolating and cannot work because of Covid-19 or a 'shielding note' or a letter from their doctor or health authority advising them to shield because they're at high risk of severe illness from Covid-19.
The scheme covers all employment contract types and includes:
- full-time employees;
- part-time employees;
- employees on agency contracts;
- employees on flexible or zero-hour contracts; and
- fixed-term contracts (until the date their contract ends).
Claims must be submitted or amended on or before 31 December 2021.
What can employers claim?
The repayment covers up to two week’s SSP starting from the first qualifying day of sickness if an employee is unable to work because:
- they have Covid-19 symptoms
- they are self-isolating because someone they live with has symptoms
- they are self-isolating because they've been notified by the NHS or public health bodies that they've come into contact with someone with Covid-19
- they have been advised by letter to shield because they're clinically extremely vulnerable and at very high risk of severe illness from Covid-19
- they have been notified by the NHS to self-isolate before surgery for up to 14 days
You can contact HMRC about the Coronavirus Statutory Sick Pay Rebate Scheme online or by telephone. For more information go to: www.gov.uk
If you’re unsure about anything in this article, please don’t hesitate to contact me or one of my colleagues at IHRS, and we will be happy to help. Email HRhelp@ihrsolutions.co.uk, call 01604 709509 or visit our website.