Coronavirus Statutory Sick Pay Rebate Scheme

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On Tuesday of next week, the Coronavirus Statutory Sick Pay Rebate Scheme (Scheme) will start for small and medium sized employers in the UK to enable them to recover Statutory Sick Pay (SSP) payments.

The new Scheme is just one of the measures announced by Rishi Sunak, Chancellor of the Exchequer, to support businesses affected by the coronavirus pandemic and subsequent lockdown.

The Scheme is open to employers with fewer than 250 employees and which were operating a PAYE payroll prior to 28 February 2020.

Eligible employers will from 26 May 2020 be able to apply to HMRC, via an online portal, to recover up to 2 weeks of SSP that they have paid to current (or former employees) from 13 March 2020.  If that absence was due to the employee either:

  • having coronavirus;
  • self-isolating and being unable to work from home; or
  • shielding because they had been advised that they are high risk.

However, it is important to note that whilst eligible employers can make claims through both the Scheme and the Coronavirus Job Retention Scheme for the same employee, if that employee has been furloughed, they cannot claim through both schemes for the same period of time. Once a sick or shielding employee is furloughed, they become a furloughed worker and will not be eligible under this particular Scheme.

Should you require assistance or have any queries on this or any other employee issue, please contact Steve Gee on 01282 695400.