Guidance on claiming back Statutory Sick Pay paid to employees due to coronavirus

The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the current rate of SSP that they pay to current or former employees for periods of sickness starting on or after 13 March 2020. If you’re an employer who pays more than the current rate of SSP you can only claim the current rate amount. HMRC guidance can be read here and key extracts are reproduced below.

The repayment will cover up to 2 weeks starting from the first day of sickness, if an employee is unable to work because they either: have coronavirus or cannot work because they are

The online service you’ll use to reclaim SSP is not available yet. HMRC will announce when the service is available and this guidance will be updated.self-isolating at home

Employees do not have to give you a doctor’s fit note for you to make a claim.

Who can use the scheme

The scheme can be used by employers if they:

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

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

The Government will let you know when the scheme will end.

Connected companies and charities

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

Records you must keep

You must keep records of all the statutory sick payments that you want to claim from HMRC, including:

  • the reason why an employee could not work
  • details of each period when an employee could not work, including start and end dates
  • details of the SSP qualifying days when an employee could not work
  • National Insurance numbers of all employees who you have paid SSP to

You’ll have to keep these records for at least 3 years following your claim.

Statutory Sick Pay advice for employees

You can get £94.25 per week Statutory Sick Pay (SSP) if you’re too ill to work. It’s paid by your employer for up to 28 weeks. If you cannot work while you are self-isolating because of coronavirus (COVID-19), you could get SSP for every day you’re in isolation. You must self isolate for at least 4 days to be eligible.

If your illness is not related to coronavirus (COVID-19), you must be eligible for SSP and have been off work sick for 4 or more days in a row (including non-working days) to get SSP. You cannot get less than the statutory amount. You can get more if your company has a sick pay scheme (or ‘occupational scheme’) – check your employment contract.

If you’re off work because of coronavirus (COVID-19)

If you cannot work while you’re self-isolating because of coronavirus (COVID-19), you could get SSP for every day you’re in isolation. You must self isolate for at least 4 days to be eligible.

If your self-isolation began before 13 March

If you were self-isolating before 13 March because you had symptoms, your SSP will begin from the fourth day.

If you were self-isolating before 13 March because someone in your household had symptoms, you cannot get SSP.

Check you’re eligible for SSP.

How you’re paid

SSP is paid by your employer in the same way as your normal wages, for example weekly or monthly. If you have more than one job you may get SSP from each employer.

Tax and National Insurance will be deducted. If you think you are not getting the right amount of SSP, talk to your employer. If you’re still not happy, contact the HM Revenue and Customs (HMRC) enquiry line.