Claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)
Find out if you can use the Coronavirus Statutory Sick Pay Rebate Scheme to reclaim employee’s coronavirus-related Statutory Sick Pay (SSP).
Published 3 April 2020
From:
HM Revenue & Customs
Contents
Who can use the scheme
Records you must keep
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.
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.
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
cannot work because they are 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
We will let you know when the scheme will end.
