HMRC set to launch coronavirus statutory sick pay scheme next week

The HMRC will receive applications for reimbursing Statutory Sick Pay (SSP) payments from next week.

Small and medium sized businesses can apply via an online service from 26 May to recover the payments they made to employees during the COVID-19 pandemic under the Coronavirus Statutory Sick Pay Rebate Scheme.

The scheme, part of the COVID-19 support package announced at Budget, provides for the repayments at the relevant rate of SSP that affected businesses have paid to current or former employees for eligible periods of sickness starting on or after 13 March.

“This rebate will put money back in the pockets of millions of employers, ensuring they can hit the ground running as the economy re-opens,” said Work and Pensions Secretary Therese Coffey.

Employers, with fewer than 250 employees, are eligible if they have a PAYE payroll scheme that was created and started before 28 February.

The repayment will cover up to two weeks of SSP if an employee is unable to work because of contracting coronavirus, self-isolating without work from home option, or shielding after medical advice.

“Our teams have worked hard to deliver this scheme for employers and their employees, to ensure they get the support they need. We want employers to be secure in the knowledge they will receive help as they care for their staff during this difficult period,” commented Angela MacDonald, HMRC’s director general of customer services.

The scheme covers all types of employment contracts. Employees do not have to provide a doctor’s fit note in order for their employer to make a claim under the scheme.