SSP Rebate – can you reclaim Statutory Sick Pay paid to employees with Coronavirus?
SSP Rebates for Coronavirus
HMRC have now opened up their Statutory Sick Pay SSP rebate claim service. Eligible employers are able to recoup up to two weeks’ worth of SSP payments made to employees off work for coronavirus related reasons since 13 March 2020 (16 March 2020 if the employee was shielding). This is an ongoing scheme for which an end date has not yet been published.
What SSP Rebate you can claim
The repayment will cover up to 2 weeks Statutory Sick Pay starting from the first qualifying day of sickness, if an employee is unable to work because they:
- have coronavirus symptoms
- are self-isolating because someone who they live with has symptoms
- are self-isolating because they have been notified by the authoriities that they have been in contact with someone with coronavirus
- are shielding and have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks
You can claim from the first qualifying day your employee is off work if the period of sickness started on or after:
This is potentially worth up to £191.70 per employee that you have made SSP payments to for coronavirus related reasons.
For the purposes of making a claim, it doesn’t matter whether the employee was displaying symptoms themselves or was living with someone who was displaying symptoms. It also doesn’t matter whether you topped up their earnings (although only the SSP element is eligible for the rebate).
Please note that a rebate cannot be claimed in relation to employees who were furloughed at the time of illness/absence and for whom the separate Coronavirus Job Retention Scheme grant has been claimed.
As an employer you will be eligible for a SSP rebate if you had a current PAYE Scheme in existence at 28 February 2020 and (along with any connected employer) employed fewer than 250 employees as at that date. You must also be within your state aid limits under the EU Commission temporary framework.
You can find out more and submit a claim on this webpage – www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-employees-due-to-coronavirus-covid-19.
If you are a THP payroll client already then your Payroll Manager will be able to submit claims on your behalf. If you are not a THP Payroll client but require any assistance with Payroll related matters, you can find more information on our Payroll Service here