How does TUPE interact with the Coronavirus Statutory Sick Pay Rebate Scheme?
25 June 2020
Guidance for employers advising how to check if they can claim back for Statutory Sick Pay (SSP) paid to employees in relation to coronavirus has been updated, to confirm what happens for employees who have transferred under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) regulations.
Employers are permitted to make a claim for SSP paid due to coronavirus to employees who have been transferred to them under TUPE, as long as they had:
- A PAYE scheme, which was started and created on or before 28 February 2020
- Fewer than 250 employees (including TUPE transferred employees) across all PAYE schemes as of 28 February 2020
If the employer did not have a PAYE scheme created on or before 28 February 2020 but the previous employer did, then the new employer can make a claim if they had fewer than 250 staff across all their PAYE schemes on that date.
The new employer can only make claims for SSP that has been paid by them, and not for SSP paid by the previous employer.
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.