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Coronavirus Statutory Sick Pay rebate scheme is ready

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The portal for claiming under the SSP rebate scheme will open on 26 May. Ian Holloway sets out how you should prepare to submit claims on behalf of your clients.  

21st May 2020
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We have been waiting for this rebate scheme to launch since these announcements were made in March 2020:

  • On 3 March the Prime Minister said in the House of Commons that COVID-19 related SSP would payable from the first qualifying day rather than after three waiting days (a three day wait still applies for employees who are absent with illnesses not related to Covid-19). A press release confirmed this the following day.
  • On 11 March Chancellor Rishi Sunak confirmed in his Budget 2020 that the reimbursement of SSP would only be for employers with fewer than 250 employees.

Guidance and legislation

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Replies (5)

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By jonharris999
26th May 2020 09:51

Thank you Ian. In order to qualify, do we have to have specified on the payroll system and payslip at the time, that the payment was Sick Pay or SSP at the time? Employees who were off sick with Covid19 symptoms and who then recovered & returned after a few weeks were simply paid their normal full pay throughout, in accordance with our normal policies. Can we claim for these?

Thanks (0)
Replying to jonharris999:
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By Humber
28th May 2020 11:30

Hi,

There is no requirement for 'COVID SSP' to be specifically detailed that way on the payslip - and it almost certainly will not be detailed that way in the payroll system. However, you must be in a position to be able to identify any COVID SSP (opposed to 'normal SSP') and you can make a reclaim for that. This applies even if the employee in question was paid full pay, as the SSP regime runs silently in the background.

Therefore, look at the period in question and the part of the occupational sick pay that is COVID SSP should be divided so that you have 2 portions - 1 being a company cost (the occupational sick pay) and 2 being an amount that can be recovered (14 days at the value of SSP).

Does that make sense?!

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RedFive
By RedFive
17th Nov 2020 17:18

This will be a minority of cases but I'm unable to claim for 4 employees who all had to self isolate as HMRC claim form blocks due to there only being 2 employees on the payroll on 28 February 2020.

Nowhere in the legislation does it state this but hitting a brick wall and blocked from claiming. It just states you had to have a PAYE shceme on 28 Feb 2020.

Client took on 2 new employees in August and now can't claim for them doing the right thing when one of them tested positive so all isolated.

If anyone can see this in the guidance or legislation I would be grateful.

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Replying to RedFive:
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By 2cloggy
08th Mar 2021 21:10

Hi RedFive

I have the same issue with one of my clients. Unfortunately they went from 2 to 8 employees in the 20/21 tax year. Did you every find a way around the issue.

Thanks

Thanks (0)
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By zaheervv
26th Apr 2021 16:24

Thank you for this helpful article. Rules say connected companies can claim if combined employee number is below 250 on 28 Feb 2020. UK Parent company A have 75 employees, and UK subsidiary company B have 170 employees. If Company B have a subsidiary in USA with 9 employees, does it mean Company A and B are not eligible to claim SSP Rebate?

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