Share this content

SSP and day 1

Is this still available

Didn't find your answer?

I know you can claim SSP from day 1 if covid related until Spetember 2021. Is this still available until the end of December 2021, I can't find any reference to when this finishes.

Replies (8)

Please login or register to join the discussion.

Richard Pilmore FMAAT - RLTP Accountants
By rpilmore
22nd Oct 2021 10:27

You have until the 31st December 2021 to submit or amend any claims for Covid related SSP. If you take a look here: https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-employ... it is at the very bottom of the who can use the scheme section.

Thanks (1)
Replying to rpilmore:
avatar
By Hugo Fair
22nd Oct 2021 13:35

Just to be clear:
* A claim (that utilises the from-day-1 rule for sick pay due to coronavirus) can ONLY be made for an employee who was off work on or before 30 September 2021;
* AND that claim must be submitted (or amended) on or before 31 December 2021;
* AND the repayment will ONLY cover up to 2 weeks SSP starting from the first qualifying day of sickness (if employee is unable to work because of reasons listed).

Thanks (2)
avatar
By crebourret
28th Oct 2021 07:32

https://www.icaew.com/insights/tax-news/2021/sep-2021/COVID-sick-pay-reb...

but what about this? see link above for the whole article
.
It would appear that the suspension of the requirement to wait for three days before SSP is paid has not yet been repealed. The three-day rule was suspended temporarily during the peak of the COVID-19 crisis to encourage people to stay at home as soon as they felt ill.

This effect is that SMEs must continue to pay SSP from the first day an employee is unable to work, making SSP more expensive than it was before the pandemic. The Tax Faculty awaits clarification on this point.

Thanks (0)
Replying to crebourret:
avatar
By Hugo Fair
28th Oct 2021 10:02

True ... although the ICAEW article that concludes with "The Tax Faculty awaits clarification on this point" is dated 10 Sep 2021 - so who knows the current status?

But on a pedantic point, the article may give the impression that the 3-day rule was suspended for all SSP - whereas it was explicitly only for an employee who is unable to work because they:
* have coronavirus symptoms
* are self-isolating because someone they live with has symptoms
* are self-isolating because they’ve been notified by the NHS or public health bodies that they’ve come into contact with someone with coronavirus
* have been advised by letter to shield because they’re clinically extremely vulnerable and at very high risk of severe illness from coronavirus
* have been notified by the NHS to self-isolate before surgery for up to 14 days

Thanks (1)
Replying to Hugo Fair:
avatar
By crebourret
28th Oct 2021 11:00

But with the surged of covid cases again, are you advising clients that the covid related SSP no longer exist anymore as the scheme is now closed, or are we advising clients that although you can't claim it back, employees are still entitled to SSP form day 1 when absence is covid related ( with proof)?

the current legislation is all about claiming back ( where the scheme is now closed) but there is nothing to say that the employees can/can't still get SSP from day 1 if covid related absence. With the lack of information, what do we say to clients?

Thanks (0)
Replying to crebourret:
avatar
By Hugo Fair
28th Oct 2021 12:03

I understand the distinction - and agree that it is only the ER reclaim element that has been publicly pronounced as ended.

What I'd say to a client (after reminding them about linked PIWs and Waiting Days in general) is that there is as yet no evidence that the easement (regarding the lack of need to apply waiting days in specific covid-related circumstances) has been removed ... so you *should* be able to continue using it.

But I'd also mention that Professional Bodies are seeking clarification, so it may not end up having been necessary to pay it out.

Finally I'd point out that the amount (which is no longer reclaimable anyway) is likely to be very minor - and could be paid as part of an occupational (rather than statutory) scheme as a sign of valuing your staff in these troubling times.

Thanks (3)
By Kate Upcraft
02nd Nov 2021 08:34

the waiting days suspension will fall way on 24.3.22 as that is the the Coronavirus Act sunset clause brings it to an end end so any regs made under the Act fall away too which is how the suspension of waiting days was enacted. So if the software provider (or the user) initiated any changer for covid related SSP IT needs to be reversed out just before the end of the tax year - unfortunate timing and needs to be publicised by government

Thanks (2)
Replying to bassett1:
avatar
By Hugo Fair
02nd Nov 2021 12:58

Thanks, Kate. Yet another salutary reminder that none of us will get far by relying wholly on notifications or guidance from HMRC (specifications would be a fine thing)!
Despite the daily deluge of poorly-filtered Alerts from GOV.UK and keeping an ear to the ground (not so easy at my age!) ... that's the second piece of news this week that I've failed to notify to our developers without prompting by experts like yourself!

Thanks (1)
Share this content