Sickness and Statutory Sick Pay (SSP)
Coronavirus SSP - CSSPRS (Coronavirus Statutory Sick Pay Rebate Scheme)
How to reclaim SSP where employees have been on SSP due to Coronavirus
Full Guidance here
Employers will qualify if they have less than 250 employees at 28/2/20 and were not in difficulty at 31/12/19.
This rebate will cover periods up to 14 days where
- absence through COVID-19 related sickness or self-isolation starting on or after 13 March 2020
- absence through COVID-19 related shielding, following public health advice and where the employee is in receipt of a letter from the GP or the NHS, for periods starting on and after 16 April 2020.
How to claim
The online reclaims portal will open on 26 May 2020, the service will be accessed via a government gateway user ID.
- The employer PAYE scheme reference number
- A contact name and telephone phone number
- UK bank or building society details
- The total amount of COVID-19 SSP paid for the claim period
- The number of employees being claimed for
- The start date and end date of the claim period
A claim can cover more than one employee.
Employers should read the guidance and note :
- records to keep
- time limits for claiming
Make sure you do not claim SSP and CJRS (furlough) for the same period for the same employee, although each may apply to different periods.
The SSP rate changed on 6 April 2020 (from £94.25 to £95.85 per week), therefore, claims may be at different rates. Normal limits for SSP maximum weeks apply.
Self employed and sickness
The self employed do not have the benefit of SSP, however they may be eligible for employment support allowance and may wish to consider registering for universal credit (UC) now, since the application process takes weeks and if self employed income drops they may have a UC entitlement in due course. The UC minimum income floor has been temporarily relaxed for those with COVID-19 or self isolating, they should be able to claim advance payments without physically visiting a job centre. Employment support allowance ESA will apply from day 1 (previously day 8) for COVID-19 cases/isolation, visit entitledto.co.uk or speak to citizens advice. ESA is worth up to £74 per week. Minimum NIC contributions may apply so those self employed with low profits or not having submitted a tax return yet may not be eligible.