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Conornavirus Statutory Sick Pay Rebate Scheme

Available: Online portal now available 

Region: UK wide

The Coronavirus Statutory Sick Pay 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 - if your employee had coronavirus or the symptoms or is self-isolating because someone they live with has symptoms 

  • ‚Äč 16 April 2020 - if your employee was shielding because of coronavirus 


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 
  • cannot work because they are self-isolating at home 
  • are shielding in line with public health guidance 
  • Employees do not have to give you a doctor’s fit note for you to make a claim 

  
Who can use the scheme  

The scheme can be used by employers if they:  

  • are claiming for an employee who’s eligible for sick pay due to coronavirus 
  • had a PAYE payroll scheme that was created and started on or before 28 February 2020 
  • had fewer than 250 employees on 28 February 2020 

The scheme covers all types of employment contracts, including:  

  • full-time employees 
  • part-time employees 
  • employees on agency contracts 
  • employees on flexible or zero-hour contracts 

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 for that employee.  

Your claim amount should not take you above the state aid limits under the EU Commission temporary framework.   

This is when combined with other aid received under the framework. The maximum level of state aid that a business may receive is €800,000.   

There is a lower maximum for agriculture at €100,000 and aquaculture and fisheries at €120,000.  
  
HM Revenue & Customs (HMRC) will let you know when the scheme will end.  
  

Connected companies and charities  


Connected companies and charities can also use the scheme if their total combined number of PAYE employees are fewer than 250 on or before 28 February 2020.  

  
Before you start  

You’ll need to:  

  • check that you can use the Coronavirus Statutory Sick Pay Rebate Scheme
  • be registered for PAYE Online 
  • work out your claim period 

Work out your claim period  

You can claim for multiple pay periods and employees at the same time.  
  
To complete your claim you’ll need the start and end dates of the claim period which is the:  
• start date of the earliest pay period you’re claiming for - if the pay period started before 13 March you’ll need to use 13 March as the start date 
• end date of the most recent pay period you’re claiming for - this must be on or before the date you make your claim (because you can only claim for SSP paid in arrears) 

  
What you’ll need  

You’ll need:  

  • the number of employees you are claiming for 
  • start and end dates of your claim period 
  • the total amount of coronavirus-related Statutory Sick Pay you have paid to your employees for the claim period - this should not exceed the weekly rate of SSP that is set 
  • your Government Gateway user ID and password that you got when you registered for PAYE Online if you do not have this find out how to get your lost user ID 
  • your employer PAYE reference number 
  • the contact name and phone number of someone we can contact if we have queries  
  • your UK bank or building society account details (only provide account details where a Bacs payment can be accepted) including: 
  • bank or building society account number (and roll number if it has one) 
  • sort code 
  • name on the account 
  • your address linked to your bank or building society account 

Records you must keep  

 

You must keep records of all the statutory sick payments that you want to claim from HMRC, including:  

  • the reason why an employee could not work 
  • details of each period when an employee could not work, including start and end dates 
  • details of the SSP qualifying days when an employee could not work 
  • National Insurance numbers of all employees who you have paid SSP to 

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.  

  
How to apply  

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 make multiple claims, the claim periods can overlap.  
  
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.  
   

After you’ve claimed  

Your claim will be checked, and if valid, paid into the account you supplied within 6 working days.  
  
HMRC will check claims and take appropriate action to withhold or recover payments found to be dishonest or inaccurate.   

Where employers knowingly and deliberately provide false or misleading information to benefit from the claim, HMRC will apply penalties of up to £3,000.  
  
HMRC will contact you using the details you provided if we have any queries about the claim.  
  
Do not contact HMRC unless it has been more than 10 working days since you have made your claim and you have not received it or been contacted by them within that time.  
 
                                                            
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