The Coronavirus Statutory Sick Pay Rebate Scheme goes live on Tuesday 26 May for employers to recover the costs of paying coronavirus related SSP to employees for eligible periods of sickness starting on or after 13 March 2020.
Employers are eligible to the rebate if they have a PAYE payroll scheme that was created and started before 28 February 2020 and they had fewer than 250 employees (in aggregate across group companies) before the same date.
The claimable rate of SSP is £94.25 per week for periods up to 5 April 2020 and £95.85 per week thereafter. The maximum claim can cover up to two weeks of SSP and is payable if an employee is unable to work because they:
Employers 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.
How to claim
If Ashgates already provide a payroll service to you, then you need take no further action, as Ashgates payroll team will make the claim on your behalf when preparing your payroll.
If Ashgates don’t provide a payroll service to you, HMRC have released the following information to help you prepare to make a claim through the Coronavirus Statutory Sick Pay Rebate Scheme.
As you prepare to make a claim, please note:
You will need to have the following available to make the claim:
You must keep the following records for 3 years after the date you receive the payment for your claim:
Should you have any questions or need further advice in this matter please contact us.