Business Account Manager
If you're an employer, find out if you can use the Coronavirus Statutory Sick Pay Rebate Scheme to claim back employees' coronavirus-related Statutory Sick Pay (SSP).
The online service you’ll use to claim back Statutory Sick Pay (SSP) is now available.
The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the Statutory Sick Pay paid to current or former employees.
You can only claim for employees who were off work on or before 30 September 2021.
This scheme is for employers. You can claim back up to 2 weeks of SSP if:
Employees do not have to give you a doctor’s fit note for you to make a claim. But you can ask them to give you either:
The scheme covers all types of employment contracts, including:
You must submit or amend claims on or before 31 December 2021.
You can make a claim for SSP paid due to coronavirus to employees who have been transferred to you under TUPE if you had:
If you did not have a PAYE scheme that was created on or before 28 February 2020, but the previous employer did, you can make a claim if they had fewer than 250 employees across all their PAYE schemes on that date.
As the new employer, you can only make claims for SSP that you have paid, a claim cannot include SSP paid by the previous employer.
You can claim back from both the Coronavirus Job Retention Scheme and the Coronavirus Statutory Sick Pay Rebate Scheme for the same employee but not for the same period of time.
Since 1 January 2021 EU state aid rules no longer apply in the UK, except for:
The UK is now bound by other international obligations on subsidy control. This includes the UK-EU Trade and Cooperation Agreement.
Some subsidies are outside the scope of the Trade Co-operation Agreement. This includes subsidies that are from any public authority that are:
under 325,000 Special Drawing Rights - an International Money Fund unit of currency
made to a single business over a three year period
Subsidies that are below this limit are treated as payments that are too small to be covered by regulations. These are called ‘de minimis’ payments.
To work out the value of a subsidy you must combine:
This will then count towards the 325,000 Special Drawing Rights subsidy threshold.
To check that the rebate is within the threshold use the Special Drawing Rights calculator.
Connected companies and charities can also use the scheme if their total combined number of PAYE employees was fewer than 250 on 28 February 2020.
If you use an agent who is authorised to do PAYE online for you, they will be able to claim on your behalf. You should speak to your agent about whether they are providing this service.
If you would like to use an agent, but do not have one authorised to do PAYE online for you, you can do that by accessing your HMRC online services and selecting ‘manage account’.
You must be enrolled in PAYE online for employers to do this and will need to ask your agent for their agent ID. Your agent can get this from their HMRC online service for agents by selecting ‘authorise client.’
You can also use this service to remove authorisation from your agent if you do not want it to continue after they have submitted your claims.
If an agent makes a claim on your behalf, you will need to tell them which bank account you would like the grant to be paid into. You must only provide bank details where a BACS payment can be accepted.
The repayment will cover up to 2 weeks SSP starting from the first qualifying day of sickness, if an employee is unable to work because they:
You can make more than one claim per employee, but you cannot claim for more than 2 weeks in total.
You can claim from the first qualifying day your employee is off work if the period of sickness started on or after:
Most people are asked to self-isolate for 3 days before surgery. In this case, the day of surgery will be the 4th day of their period of incapacity for work. You cannot claim repayment of SSP for the day of surgery or any other days when the absence is not due to coronavirus.
A ‘qualifying day’ is a day an employee usually works on. The weekly rate was £95.85 before 6 April 2021 and is now £96.35. If you’re an employer who pays more than the weekly rate of SSP you can only claim up to the weekly rate paid.
From 8 June 2020, some people entering or returning to the UK will be required to quarantine for 14 days. If an employee is unable to work during this period, they will not qualify for SSP unless they also meet one of the above criteria.
You must keep records of SSP that you’ve paid and want to claim back from HMRC.
You must keep the following records for 3 years after the date you receive the payment for your claim:
You can choose how you keep records of your employees’ sickness absence. HMRC may need to see these records if there’s a dispute over payment of SSP.
You’ll need to print or save your state aid declaration (from your claim summary) and keep this until 31 December 2024.
You must have paid your employees’ sick pay before you claim it back.
If you use an agent who is authorised to do PAYE online for you, they will be able to claim on your behalf.
Employers who are unable to claim online should have received a letter on an alternative way to claim. Contact HMRC if you have not received a letter and are unable to make any eligible claims online.
Use HMRC’s digital assistant to find more information about the coronavirus support schemes.
We are receiving very high numbers of calls. Contacting HMRC unnecessarily puts our essential public services at risk during these challenging times.
You can contact HMRC about the Coronavirus Statutory Sick Pay Rebate Scheme if you cannot get the help you need online.
The team are here to help. Please use the contact form, leave a voicemail message on 01293 305965 or send an email to firstname.lastname@example.org with your name, contact details, postcode and support request.
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