Coronavirus Statutory Sick Pay Rebate Scheme

What does the scheme offer?

The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers Statutory Sick Pay that they have paid to current or former employees for periods of sickness starting on or after 13 March 2020.

Some employers may be contractually obliged to pay more than the current rate of SSP through top-up payments, but HMRC has confirmed that the scheme will only cover the current statutory rate.

The reimbursement scheme covers up to two-weeks of SSP starting from the first day of sickness if an employee is/was unable to work because they either have/had coronavirus, are shielding in line with guidance or are self-isolating at home. Employees do not have to have provided a doctor’s fit note for you to make a claim.

Who is eligible for the scheme?

To be eligible for a repayment of SSP, an employer has to:

  • be claiming for an employee who is eligible for sick pay due to coronavirus
  • have a PAYE payroll scheme that was created and started on or before 28 February 2020
  • have had fewer than 250 employees on 28 February 2020.

The scheme covers all types of employment, including agency workers and those on flexible or zero-hour contracts.

Connected companies and charities can also use the scheme if their total combined number of PAYE employees was fewer than 250 on or before 28 February 2020.

How do I apply?

To make a claim, employers will need:

  • Their employer PAYE scheme reference number
  • Contact name and phone number for queries
  • UK bank or building society details of an account that can accept a Bacs payment
  • The total amount of Coronavirus SSP paid to employees
  • The number of employees concerned
  • The start and end date of the claim period.

Employers must keep records of the following for three years after the date they receive payment from HMRC:

  • The dates the employee was off sick
  • Which of those dates were qualifying dates
  • The reason they were off sick
  • The employee’s National Insurance number.

Employers can claim from both the CSSPRS and the Coronavirus Job Retention Scheme (CJRS) in respect of the same employee. However, claims cannot be for the same period.

To make a claim, please click here.