Reclaim SSP for Covid-19 absence

The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the Statutory Sick Pay paid to current or former employees. The online claim service went live on 26 May 2020.
Employers can use the scheme to claim back SSP paid to an employee who is eligible for SSP due to Coronavirus if:
• they have a PAYE payroll scheme that was in operation on 28 February 2020; and
• they had fewer than 250 employees at that date.
Qualifying absence
Statutory Sick Pay (SSP) can only be reclaimed where the employee’s absence relates to Covid-19; where the absence is for another reason, the employer must meet the cost of any statutory sick pay (SSP) paid. An absence counts as a Covid-19 absence if the employee is unable to work because:
• they have tested positive for Coronavirus;
• they are unable to come to work because they are isolating as they live with someone who has Coronavirus symptoms
• they have a letter from the NHS or GP telling them to stay at home for at least 12 weeks.
Maximum claim
The employer can claim back the SSP paid in respect of qualifying Covid-19 absences up to a maximum of two weeks’ SSP per employee. Employers can only claim a rebate in respect of SSP, so if employers have paid contractual sick pay in excess of the SSP rate (currently £95.85 per week) they will have to fund the additional amount themselves. Please note that all records of the absence and rebate claim must be retained for a period of 3 years.
Making the claim
Claims can be made online on the Gov.uk website. To make a claim, the employer will need:
• their employer PAYE scheme reference;
• contact name and phone number;
• bank details (where a BACS payment can be accepted);
• total amount of SSP paid to employees in the claim period in respect of Covid-19 absences;
• number of employees in respect of whom the claim relates; and
• The start and end date of the claim period.
Claims can be made for multiple periods and multiple employees at the same time. The end date of the claim is the end of the most recent pay period for which a claim is being made.
For more information on statutory sick pay (SSP), Book a Free Consultation