How to claim back employees' SSP
The HMRC has updated its guidance on the Coronavirus Statutory Sick Pay Rebate Scheme, which allows employers to claim back employees' coronavirus-related Statutory Sick Pay (SSP).
The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the Statutory Sick Pay paid to current or former employees, if the employer is claiming for an employee who’s eligible for sick pay due to coronavirus; if they have PAYE payroll scheme that was created and started on or before 28 February 2020; or fewer than 250 employees on 28 February 2020 across all their PAYE payroll schemes.
Employers don't need a doctor's fit note for the employee they are claiming for, but could ask for the following:
- an isolation note from NHS 111 - if they are self-isolating and cannot work because of coronavirus (COVID-19)
- the NHS or GP letter telling them to stay at home for at least 12 weeks because they’re at high risk of severe illness from coronavirus
According to the HMRC, 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 and fixed term contracts (until the date their contract ends).
The HMRC also advised that 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.
However, the claim amount should not take a business 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," the HMRC explained.
For further guidance on claiming coronavirus-related Statutory Sick Pay click here.