The Coronavirus Statutory Sick Pay Rebate Scheme online service will be available from 26 May 2020

19 May 2020

HMRC has confirmed that the online service for eligible employers to use to reclaim Statutory Sick Pay (SSP) back will be available from 26 May 2020.

HMRC has updated guidance on the topic to confirm that, from 26 May 2020, any businesses with less than 250 employees as of 28 February 2020 can use the online service to reclaim any SSP paid out for coronavirus-related absence for a maximum of 14 days per employee.

The company must also have had a PAYE payroll scheme that was created or started on or before 28 February 2020, and must ensure that their claim amount does not take them above the state aid limits under the EU Commission temporary framework, when combined with other aid received under that framework. The maximum level of state aid that a company can receive is €800,000, but there are lower thresholds in agriculture (€100,000) and aquaculture and fisheries (€120,000).

Businesses may claim for periods of sickness commencing on or after 13 March 2020 if their employee was symptomatic of, or had, coronavirus or where they were self-isolating because they lived with someone who was displaying symptoms. Companies may also claim for periods of sickness starting on or after 16 April 2020 if an employee was shielding due to coronavirus.

To make claims, businesses will need:

  • Their employer PAYE scheme reference number
  • The name and phone number of someone for HMRC to contact with any queries
  • UK bank or building society details
  • The total amount of coronavirus related SSP that has been paid to employees for the claim period
  • The number of employees being claimed for
  • The start and end date of the claim period

Employers must keep the following records for a minimum period of three years after the date they receive the payment for their claim:

  • Dates the employee was off sick
  • The dates that were qualifying days
  • The reason the employee gave for being absent
  • The employee’s National Insurance number

The information in this article is accurate at the time of publication. For all the latest information, news and resources on how the COVID-19 pandemic is affecting payroll professions, visit our Coronavirus hub.