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Coronavirus Statutory Sick Pay

The coronavirus Statutory Sick Pay Scheme is due to launch on the 26th May, 2020.

This scheme will enable employers with fewer than 250 employees to claim coronavirus- related Statutory Sick Pay.

Eligibility criteria for the online scheme is as folloes:

  • you’re claiming for an employee who’s eligible for sick pay due to coronavirus
  • the PAYE scheme was in operation before the 28th February, 2020
  • you had fewer than 250 employees across all PAYE schemes on 28th February, 2020
  • you’re eligible to receive State Aid under the EU Commission Temporary Framework.

The repayment will cover up to two weeks of the applicable rate of SSP, it is payable if a current (or former) employee was unable to work after 13th March, 2020 and is entitled to SSP because:

  • they have coronavirus
  • are self-isolating and are unable to work from home
  • are shielding after being advised that they are at a higher risk of severe illness from coronavirus.

All records of SSP payments you are claiming for need to be kept on file for 3 years after you receive the payment. You should keep on file;

  • the dates the employee was off sick
  • which of those dates were qualifying days
  • the reason they said they were off work – if they had symptoms, someone they lived with had symptoms or they were shielding
  • the employee’s National Insurance number

The coronavirus Statutory Sick Pay Scheme will be launched online on the 26th May, 2020. You will need your Government Gateway login details for your PAYE account (if you use an agent they can submit the claim on your behalf).

The information required will be;

  • your employer PAYE scheme reference number
  • contact name and phone number of someone we can contact if we have queries
  • UK bank or building society details (only provide bank account details where a Bacs payment can be accepted)
  • the total amount of coronavirus SSP you have paid to your employees for the claim period – this should not exceed the weekly rate that is set
  • the number of employees you are claiming for
  • the start date and end date of the claim period

You can claim for multiple pay periods and employees at the same time. The start date of your claim is the start date of the earliest pay period you’re claiming for. The end date of your claim is the end date of the most recent pay period you’re claiming.

If you would like further advice on this or any other accounting matter, contact AJR & Co Ltd