I know it's been mentioned previously that HMRC have restricted the claims for Covid SSP to only those for which there is a paye scheme in place on 28th February last year. I have two clients who wish to claim back SSP, one with a scheme that started last November and one that started recently. If I try to make a claim it just says not eligible. Given that paying SSP is a legal requirement to those employees who qualify, is their any legal justification for this HMRC refusal?
All I can find so far is the regs, which simply say that SSP should be paid from day 1 rather than day 4, should they still be isolating on the 4th day.