COVID-19: Statutory sick pay rebate scheme to launch online on Tuesday 26 May

May 25, 2020

HMRC has contacted us to advise that this scheme which will enable employers with fewer than 250 employees to claim coronavirus-related Statutory Sick Pay (“SSP”) rebates is due to launch online tomorrow Tuesday 26 May. Agents will be able to make claims on behalf of employers.  

Employers are eligible to use the scheme if:  

  • they’re claiming for an employee who’s eligible for sick pay due to coronavirus; 

  • they had a PAYE payroll scheme in operation before 28 February 2020; 

  • they had fewer than 250 employees across all PAYE schemes on 28 February 2020; and 

  • they’re eligible to receive State Aid under the EU Commission Temporary Framework. 

The repayment will cover up to two weeks of the applicable rate of SSP, and is payable if a current or former employee was unable to work on or after 13 March 2020 and entitled to SSP, because they either:  

  • have coronavirus 

  • are self-isolating and unable to work from home 

  • are shielding because they’ve been advised that they’re at high risk of severe illness from coronavirus.  

To prepare to make a claim, employers should keep records of all the SSP payments they wish to claim for.  

For more information about eligibility and how employers (or you on their behalf) can prepare to use the scheme, please visit GOV.UK.  

HMRC advice is to only call them if you cannot find the support you need on GOV.UK advice pages or through the webchat service – this will leave lines open for those who need help most.