Final claims for the Statutory Sick Pay Rebate

Have HMRC completely lost it?

Didn't find your answer?

Today's missive from HMRC. Purportedly giving ONE WEEK to make the final Coronavirus SSP claims.

When many employers won't have even run their March payroll by 24 March!

Have they totally lost it?

 
Dear customer,
Final claims for the Statutory Sick Pay Rebate Scheme  
The Statutory Sick Pay Rebate Scheme will close on 17‌‌‌ ‌March‌‌‌ ‌2022. You have until 24‌‌‌ ‌March‌‌‌ ‌2022 to submit any new claims for your clients for absence periods up to 17‌‌‌ ‌March‌‌‌ ‌2022, or to amend claims you have already submitted. 

Replies (18)

Please login or register to join the discussion.

avatar
By Wanderer
23rd Feb 2022 11:12

Here's the law:-
https://www.legislation.gov.uk/ukpga/2020/7/section/39

Anyone got a link to the HMRC regulations?

Thanks (0)
Replying to Wanderer:
avatar
By gillybean04
23rd Feb 2022 11:45

No, but I did find this:
https://www.legislation.gov.uk/uksi/2022/5/regulation/7/made

"A claim may not be made after the end of 24th March 2022."

Thanks (1)
Replying to gillybean04:
avatar
By Wanderer
23rd Feb 2022 11:52

Perfect! You have actually found the latest regulations.

Link to index for others:-
https://www.legislation.gov.uk/uksi/2022/5/contents/made

So the HMRC email is correct. BUT what idiots passed such regulations without thinking through the ridiculous & impractical timing contained therein? (Clue it was HMRC who haven't responded yet to a couple of letters sent by me in February 2021).

Thanks (1)
Replying to Wanderer:
avatar
By gillybean04
23rd Feb 2022 12:00

Wanderer wrote:

BUT what idiots passed such regulations without thinking through the ridiculous & impractical timing contained therein?

What is UK parliament and UK HoL for 500 please, Bob.

I see you've added a bit saying it was HMRC. HMRC laid it, but they didn't pass it.

Thanks (0)
Replying to gillybean04:
avatar
By Wanderer
23rd Feb 2022 11:57

gillybean04 wrote:

What is UK parliament and UK HoL for 500 please, Bob.

Doubt it went to HoC or HoL
StupidRegs wrote:
The Commissioners for Her Majesty’s Revenue and Customs, with the concurrence of the Secretary of State, make the following Regulations in exercise of the powers conferred by sections 159B and 175(3), (4) and (5A) of the Social Security Contributions and Benefits Act 1992(1).
Thanks (1)
Replying to Wanderer:
avatar
By gillybean04
23rd Feb 2022 12:01

I just edited my own post after realising you had edited yours :)

HMRC laid the regulations, but the houses passed them (and you asked what idiots passed it).

Thanks (1)
Replying to gillybean04:
avatar
By Wanderer
23rd Feb 2022 12:03

gillybean04 wrote:

HMRC laid the regulations, but the houses passed them (and you asked what idiots passed it).

Fair point but looks like HoL may be the hook:-
https://www.parliament.uk/about/how/laws/secondary-legislation/statutory....
Thanks (0)
Replying to Wanderer:
avatar
By gillybean04
23rd Feb 2022 14:09

Why HoL and not both?
https://statutoryinstruments.parliament.uk/instrument/zvg5uwK3/timeline/...

From the info there and the info in your link it reads that a Minister had already signed it before it was laid before parliament, that any MP could object to it, that it was laid before both houses and either could have stopped it.

On a more pragmatic note though (as much as I do enjoy learning), how many are likely to be affected by it?

Thanks (0)
Replying to gillybean04:
avatar
By Wanderer
23rd Feb 2022 14:20

Probably almost every employer who has a Covid SSP claim to make for March? Would have thought generally that most who claim would make one claim per month, towards the month end or just after.

Thanks (1)
Replying to Wanderer:
avatar
By gillybean04
23rd Feb 2022 14:54

You don't think there may be some who claim in advance, or when they process payroll weekly, or where the employee has already had the maximum entitlement etc?

While I agree it certainly makes sense to save on administrative burden by condensing claims, some businesses don't quite have the solvency they used to and want to reclaim asap. It might not hold true for SSP given the smaller amounts likely to be at stake, but I was more thinking of an employer who has a significant portion of their workforce off (due to infecting each other).

Thanks (0)
Replying to gillybean04:
avatar
By Hugo Fair
24th Feb 2022 00:50

"You don't think there may be some who claim in advance"?

Not according to Ian Holloway ... https://www.accountingweb.co.uk/tax/hmrc-policy/covid-ssp-rebate-scheme-...
"the fact that SSP can only be reclaimed once it has been paid to the employee"

Thanks (2)
Replying to Hugo Fair:
avatar
By Wanderer
24th Feb 2022 04:05

So, for payroll dates of 25/03/2022 on, which will likely be the majority of monthly paid payrolls, it is actually legally impossible to make a claim for March!

Thanks (1)
Replying to Hugo Fair:
avatar
By gillybean04
24th Feb 2022 10:33

You can apply in advance for statutory payments, if your business can't afford them. While it doesn't normally apply to SSP, one client advised me they had done so for covid SSP. I suppose there's a possibility the client is wrong.

But the bottom line i was trying to draw is there will be some who are unaffected (any large employer who has too many employees for instance).

Still leaves the problem for everyone else though! I wasn't trying to detract from that.

Thanks (0)
Replying to gillybean04:
avatar
By Hugo Fair
24th Feb 2022 11:49

No indeed, and I wasn't criticising ... just clarifying the official position.

As you said earlier, it's not a showstopper for weekly payrolls (although still an unnecessary race to beat the deadline).

But for monthlies, as Fozia comments below, there may be some rule bending ahead (which I can neither endorse nor forecast the outcome downstream).

Thanks (1)
Replying to Wanderer:
avatar
By gillybean04
23rd Feb 2022 11:46

So good, I said it twice

Thanks (0)
Replying to Wanderer:
avatar
By gillybean04
23rd Feb 2022 11:46

So good, I said it thrice.

Thanks (0)
avatar
By Hugo Fair
23rd Feb 2022 14:00

If it's blame allocation you're after, then it's always a toss-up as to which t0sser is most culpable ... the drafter of the Regs, the reviewers of the draft or those who pass the Regs.

In this particular case, the likely outcome (as has now come to pass) was known many months ago - and was reported here* by Kate Upcraft ... as well as to HMRC.

Responses, let alone consequential actions, came there none ... so HMRC must at least take primary blame.

[* I paraphrase from memory, but basically the legislation gave a pre-determined end-date ... so either new legislation was needed (to extend that), or the scheme could've been withdrawn sooner. The decision to do neither (leaving a clumsy 1 week window is obviously politically-driven, but was not opposed by HMRC].

Thanks (2)
avatar
By fozia
24th Feb 2022 11:21

This really annoyed me yesterday. The SSP should have been PAID is a clause, which may be the showstopper. We can either let our clients know that as at 18/3/2022 if they have any SSP covid related absences, pay them in advance and let us know so we can claim by 24/3/2022 and process it on the March month payroll. Or do the claim regardless of whether they have paid it on the likelihood that HMRC do not have the resources to check if SSP was paid before or after 17/3/2022. Alternatively just not do any monthly claims for March as the payroll will be run after submission date.

Thanks (0)