If you are an eligible employer, you might be able to obtain a refund for up to two weeks COVID-related SSP costs per employee by virtue of the government’s Statutory Sick Pay Rebate Scheme (SSPRS).
Are you eligible?
Eligibility criteria includes the following:
- UK-based;
- Have/had fewer than 250 employees as of 30 November 2021 with a PAYE payroll system in place as of that same date; and
- Have already paid your employees’ COVID-related SSP – that is, where the employee was eligible for sick pay due to COVID-19.
What can you claim?
If you are eligible, then you can claim back the costs for up to two weeks of SSP per employee who has been off with COVID.
This includes where an employee is unable to work because they:
- Have COVID-19 or have symptoms;
- Are self-isolating for other reasons such as because they are/were living with someone with symptoms or had to self-isolate prior to having surgery.
You can claim for current or former employees but you cannot claim for in excess of two weeks of the set SSP rate.
Who can we claim for?
Full time employees, part time employees, employees on agency contracts, employees of flexible or “zero-hour”/casual contracts and those on fixed term contracts.
You can also make a claim for employees who have transferred to your employment under the TUPE 2006 regulations as long as you have met the required conditions re-having a PAYE scheme in place as of the relevant date and the maximum number of employees requirement has been met too.
If you are unable to show a PAYE scheme was in place on 30 November 2021, where for example, employees have transferred to you under TUPE but your organisation was not in existence prior to then, then you may be able to make a claim with reference to the previous employer’s PAYE scheme as long as their organisation meets those specific requirements.
However, any such claim can only be for SSP that you have paid, and not any paid by the previous employer.
And how far back can you go?
If eligible, you may be able to claim for COVID absences occurring from 21 December 2021 onwards.
You cannot make a claim for employees who were off prior to 21 December as absences prior to that date do not count for reimbursement.
How to claim…
Via HMRC, using the link below:
https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-your-employees-due-to-coronavirus-covid-19
You will need to have, in advance:
- Checked that you can use the CSSRS, that you are eligible;
- Worked out your claim period;
- Already have paid your employees’ sick pay before you claim; and
- Your government Gateway user ID and password and employer PAYE reference number as well as bank details available.
Do you need a doctor’s fit note to make a claim under SSPRS?
No. But, if the employee is self-isolating and cannot work because of COVID-19, you can ask them to give you an isolation note from NHS111.
Anything else you need to know?
There are limits in place relating to the maximum number of employees you can claim for and you will also need specific information to calculate your claim periods properly.
There are also strict requirements in place around the length of time you are required to keep certain records once any claim has been received, and paid, as these can be viewed by HMRC at any time.
Claims under the SSPRS might also interact with claims made under the Coronavirus Job Retention Scheme so we recommend taking specific advice if you think that might be relevant for you.
If you require any further advice on eligibility for this scheme or any other matter of employment law or HR, please contact the team on enquiries@bridgeehr.co.uk