Employers will be able to make claims through the Coronavirus Statutory Sick Pay Rebate Scheme from 26 May.
The government has announced a new online service will be launched on 26 May for small and medium-sized employers to recover Statutory Sick Pay (SSP) payments they have made to their employees.
Employers are eligible if they have a PAYE payroll scheme that was created and started before 28 February 2020 and they had fewer than 250 employees before the same date.
The repayment will cover up to 2 weeks of SSP and is payable if an employee is unable to work because they:
• have coronavirus; or
• are self-isolating and unable to work from home; or
• are shielding because they have been advised that they are at high risk of severe illness from coronavirus
You can check if your business can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19) here: https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-employees-due-to-coronavirus-covid-19
This scheme will allow small and medium-sized employers, with fewer than 250 employees, to apply to HMRC to recover the costs of paying coronavirus-related SSP.
Employers will be able to make their claims through a new online service from 26 May. This means they will receive repayments at the relevant rate of SSP that they have paid to current or former employees for eligible periods of sickness starting on or after 13 March 2020.
To prepare to make their claim, employers should keep records of all the SSP payments that they wish to claim from HMRC.