Statutory sick pay rebate scheme - update from HMRC

Jun 08, 2020

Which employers can use the scheme? 

Employers are eligible to use the scheme if they meet all of the following criteria: 

  • 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 

  • they’re eligible to receive state aid under the EU Commission Temporary Framework – more information about this can be found on GOV‌.UK (please use the search term above). 

Which employees are entitled to SSP? 

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: 

  • had or have coronavirus 

  • could not or cannot work because they were/are self-isolating at home 

  • were/are shielding in line with public health guidance. 

Which records should employers keep? 

Employers must keep records of SSP that they have paid and want to claim back from HMRC. They must keep the following records for 3 years after the date they receive the payment for their claim: 

  • the dates the employee was off sick 

  • which of those dates were qualifying days 

  • the reason they said they were off work – if they had symptoms, someone they lived with had symptoms or they were shielding 

  • the employee’s National Insurance number. 

Employers can choose how they keep records of their employees' sickness absence. HMRC may need to see these records if there’s a dispute over payment of SSP.