HMRC advises agents of sick pay rebate scheme launch

The Government will launch the coronavirus Statutory Sick Pay Rebate Scheme on 26 May.

The scheme will enable employers with fewer than 250 employees to claim coronavirus-related Statutory Sick Pay (SSP). Tax agents will be able to make claims on behalf of employers.

Employers can use the scheme if:

  • they’re claiming for an employee who’s eligible for sick pay due to coronavirus
  • they had a PAYE payroll scheme in operation before 28 February 2020
  • they had fewer than 250 employees across all PAYE schemes on 28 February 2020

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

  • have coronavirus
  • are self-isolating and unable to work from home
  • are shielding because they’ve been advised that they’re at high risk of severe illness from coronavirus.

To prepare to make a claim, employers should keep records of all the SSP payments they wish to claim for.

Brian Palmer, tax advisor to AAT commented:

“The speed of the launch of the Coronavirus Statutory Sick Pay Rebate scheme is to be welcome as is the fact that tax and payroll agents will be able to will also be able to make claims on behalf of their clients.  All in all this is a much needed good news story in this most testing of times.”

More information

For more information about eligibility and how employers (or agents  on their behalf) can prepare to use the scheme, please visit GOV.UK and search ‘Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)’.

David Nunn is Content Manager at AAT.

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