Statutory Sick Pay (SSP) Reclaim

22nd May 2020

From 26 May 2020, HMRC will open a facility to allow employers to reclaim SSP paid due to the current crisis.

HMRC will allow an employer to reclaim up to two weeks’ worth of SPP paid to an employee who is unable to work because of one of the following:

  1. They have coronavirus
  2. They are self-isolating because of coronavirus
  3. They are shielding because of coronavirus

It is worth noting, that an employer will not be able to reclaim SSP if an employee was off work for any other reason.

How To Claim

An employer will be able to make a claim through their payroll government gateway account.

HMRC have stated that if the employer uses an authorised agent for PAYE, the agent will be able to make the claim on behalf of the employer.

How Much Can Be Claimed

As mentioned up to two weeks’ worth of SPP can be claimed per an effected employee.

The maximum amount that can be claimed for per an employee is £95.85 per week (from 6 April 2020) and £94.25 per an employee per week (for weeks pre 6 April 2020). If more is paid to an employee you will be unable to recover this amount.

Information Needed to Make the Claim

In order to make the claim online, you the employer will need the following information to hand:

  • Your employer PAYE scheme reference number
  • Contact name and phone number of someone HMRC can contact if they 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

Eligibility Criteria Company

In order to make this reclaim the employer needs to fulfil the following conditions:

  1. Their PAYE scheme must have commenced on or before 28/02/2020.
  2. The employer has fewer than 250 employees on 28 February 2020

Eligibility Criteria Employee

For a claim to be made for an employee, the period of sickness must apply from:

  1. 13 March 2020, if the employee had actually had coronavirus, or were self-isolating because of coronavirus.
  2. 16 April 2020, if the employee is shielding due to coronavirus.


Next Steps

This scheme is due to go live next Tuesday (26 May 2020) and if you require any assistance in making these claims, please let us know.

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