HMRC has reopened the Statutory Sick Pay Rebate Scheme claims portal for small employers to again claim refunds for coronavirus (COVID-19)-related sick pay.
The scheme reopened for claims on 19 January 2022 following the announcement of the reintroduction of the Statutory Sick Pay Rebate Scheme for employers with fewer than 250 employees on 21 December 2021 by the government.
What is the Statutory Sick Pay Rebate Scheme?
The Coronavirus Statutory Sick Pay Rebate Scheme is a measure put in place for employers to claim back employees’ SSP related to COVID-19.
The scheme closed on 30 September 2021 but reopened for claims on 19 January 2022 in response to continued business disruption.
Who can claim?
The Statutory Sick Pay Rebate Scheme is available to small and medium-size employers who are reclaiming sick pay which they paid to employees whose absence was as a result of coronavirus.
You can claim back up to 2 weeks of Statutory Sick Pay if:
- you have already paid your employee’s sick pay
- you’re claiming for an employee who’s eligible for sick pay due to coronavirus (COVID-19)
- you have a PAYE payroll scheme that was created and started on or before 30 November 2021
- you had fewer than 250 employees on 30 November 2021 across all your PAYE payroll schemes
The maximum number of employees you can claim for is the number you had across your PAYE schemes on 30 November 2021.
How much can an employer claim?
The Statutory Sick Pay Rebate Scheme will refund small and medium-sized employers’ COVID-related SSP costs for up to two weeks per employee.
The maximum claim per employee is two weeks at the SSP rate of £96.35 per week (£192.70 in total).
Can I make multiple claims for the SSP rebate?
You can claim for multiple pay periods and employees at the same time as long as your claims are not worth more than 2 weeks of SSP per employee. If you make multiple claims, the claim periods can overlap.
Do employees need to prove that they had COVID-19?
No, you don’t need to ask employees for a fit note to prove they were off with COVID-19 in order to make a claim.
How do I claim?
The Statutory Sick Pay Rebate Scheme claims portal is now open.
Click here to make a claim.
What you’ll need
- the number of employees you are claiming for
- start and end dates of your claim period
- the total amount of sick pay you’re claiming back – this should not exceed 2 weeks of the set SSP rate
- your Government Gateway user ID and password that you got when you registered for PAYE Online – if you do not have this find out how to get your lost user ID
- your employer PAYE reference number
- your UK bank or building society account details (only provide account details where a Bacs payment can be accepted) including:
- bank or building society account number (and roll number if it has one)
- sort code
- name on the account
- your address linked to your bank or building society account
What records do I need to keep?
Employers must keep the following records for 3 years after the date they receive the payment for their claim:
Can Blue Spire help?
If you need any help with making a claim or advice on the Statutory Sick Pay Rebate Scheme, then please don’t hesitate to get in touch with one of our friendly team today.