Claim SSP for Coronavirus-related absences

Smaller employers who have paid statutory sick pay (SSP) to employees who were absent from work due to a Coronavirus-related absence can now claim a rebate from the Government. The claim portal went live on 26 May 2020.

Who can claim?

Employers are eligible to make a claim if they have a payroll scheme that was created on or before 28 February 2020 and had fewer than 250 employees on the payroll at that date. They can claim back up to two weeks’ SSP paid to an employee who was absent from work due to Coronavirus.

What can you claim?

An absence counts as a Coronavirus-related absence if the employee is unable to work for one of the following reasons:

  • they had Coronavirus (COVID-19) symptoms;
  • they were self-isolating because someone in their household had Coronavirus symptoms; or
  • they were shielding and have a letter from either the NHS or their GP telling them to stay at home for at least 12 weeks.

Claims are capped at two weeks’ SSP per employee, even if the employee is absent for work and receiving SSP for longer than this, for example, because they are shielding. Claims can be made for periods of sickness starting on or after 13 March 2020 where the employee either had Coronavirus symptoms themselves or were self-isolating because someone in their household had symptoms, and in relation to periods of absence starting on or after 16 April 2020 where the employee is shielding. If you have paid more than the weekly SSP rate (for example if you pay employees their full pay while sick), the claim is limited to the SSP rate, set at £95.85 per week from 6 April 2020 and at £94.25 before that date. For Coronavirus-related absences, SSP can be paid from the first qualifying day once a period of incapacity for work has been established – the usual three waiting days do not need to be served.

Where SSP is paid for an absence which is not a Coronavirus-related absence, the employer cannot claim it back under the rebate scheme. Normal rules apply in relation to absences that are not related to Coronavirus and the employer must meet the cost of any SSP paid to employees who are absent other than for one of the reasons listed above. Claims can be made for employees in respect of whom a grant has been claimed under the Coronavirus Job Retention Scheme; although a claim for a grant and an SSP rebate cannot be made for the same period.

How do you claim?

Claims can be made via the online portal. To claim, you will need:

  • your Government Gateway User ID;
  • employer PAYE scheme reference number;
  • UK bank or building society details for the account into which the rebate is to be paid;
  • the total amount of SSP paid to employees for Coronavirus-related absences;
  • the number of employees in respect of whom a claim is being made; and
  • the start and end date of the claim period.

When claiming, you will also need to provide a contact name and telephone number. Claims can be made at the same time for multiple pay periods and multiple employees.

HMRC will check claims and if satisfied pay the money into the designated account within six working days of the date on which the claim was made.

Do you need records to support the claim?

You do not need to provide evidence when making the claim. However, you do need to keep records of:

  • the dates on which the employees were absent from work;
  • which of those dates were qualifying dates;
  • the reason for their absence, i.e. whether they had symptoms or were shielding; and
  • the National Insurance numbers of the employees in respect of whom a claim is being made.

You do not need to obtain a Fit Note for Coronavirus-related absences.

Records should be kept for three years from the date on which you received the rebate.

Further help

The good news is that HMRC has confirmed that if you have authorised your accountant to do PAYE online for you, they can complete the claim on your behalf.

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