In the recent Budget the Chancellor announced details about a new coronavirus (COVID-19) Statutory Sick Pay Rebate Scheme. Here is a bit more information:
Who can claim
The scheme can be used by employers if they
- had fewer than 250 employees on 28 February 2020
- had a PAYE payroll scheme that was created and started on or before 28 February 2020
- are claiming for an employee who’s eligible for sick pay due to coronavirus
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
Records you must keep
You must keep records of all the statutory sick payments that you want to claim from HMRC, including:
- the reason why an employee could not work
- details of each period when an employee could not work, including start and end dates
- details of the SSP qualifying days when an employee could not work
- National Insurance numbers of all employees who you have paid SSP to
You’ll have to keep these records for at least 3 years following your claim.
HMRC is working urgently to set up this system. Existing systems are not set up to facilitate payments to employers.
We will continue to update you when these details are available.