Statutory Sick Pay

Statutory Sick Pay 

Coronavirus - Government guidance 

The government has issued guidance that strongly advises people who are at a higher risk of catching coronavirus (‘vulnerable people’) to take strict social distancing measures. Employers must be especially careful and take extra steps for anyone in their workforce who is in a vulnerable group. This guidance can be found at: https://www.acas.org.uk/coronavirus

Statutory Sick Pay (SSP)

By law, employers must pay Statutory Sick Pay (SSP) to employees and workers when they meet eligibility conditions, including when: 

  • they've been off sick for at least 4 days in a row, including non-working days
  • they earn on average at least £118 per week, before tax
  • they’ve told their employer within any deadline the employer has set or within 7 days

Agency, casual and zero-hours workers can get SSP if they meet the eligibility conditions.
 

Support for businesses who are paying sick pay to employees

The Government has introduced legislation to allow small-and medium-sized businesses and employers to reclaim Statutory Sick Pay (SSP) paid for sickness absence due to COVID-19. The eligibility criteria for the scheme is as follows:
  • this refund will cover up to 2 weeks’ SSP per eligible employee who has been off work because of COVID-19
  • employers with fewer than 250 employees will be eligible - the size of an employer will be determined by the number of people they employed as of 28 February 2020
  • employers will be able to reclaim expenditure for any employee who has claimed SSP (according to the new eligibility criteria) as a result of COVID-19
  • employers should maintain records of staff absences and payments of SSP, but employees will not need to provide a GP fit note. If evidence is required by an employer, those with symptoms of coronavirus can get an isolation note from NHS 111 online and those who live with someone that has symptoms can get a note from the NHS website 
  • eligible period for the scheme will commence the day after the regulations on the extension of SSP to those staying at home comes into force
  • the government will work with employers over the coming months to set up the repayment mechanism for employers as soon as possible
Eligibility

You are eligible for the scheme if:
  • your business is UK based
  • your business is a small or medium-sized and employs fewer than 250 employees as of 28 February 2020
Claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19) 

The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the current rate of SSP that they pay to current or former employees for periods of sickness starting on or after 13 March 2020.

If you’re an employer who pays more than the current rate of SSP you can only claim the current rate amount.

The repayment will cover up to 2 weeks starting from the first day of sickness, if an employee is unable to work because they either:
  • have coronavirus
  • cannot work because they are self-isolating at home
Employees do not have to give you a doctor’s fit note for you to make a claim.

Who can use the scheme

The scheme can be used by employers if they:
  • are claiming for an employee who’s eligible for sick pay due to coronavirus
  • had a PAYE payroll scheme that was created and started on or before 28 February 2020
  • had fewer than 250 employees on 28 February 2020
The scheme covers all types of employment contracts, including:
  • full-time employees
  • part-time employees
  • employees on agency contracts
  • employees on flexible or zero-hour contracts
HMRC will let you know when the scheme will end.

Connected companies and charities

Connected companies and charities can also use the scheme if their total combined number of PAYE employees are fewer than 250 on or before 28 February 2020.

Records you must keep

You must keep records of all the statutory sick payments that you want to claim from HMRC, including:
  • the reason why an employee could not work
  • details of each period when an employee could not work, including start and end dates
  • details of the SSP qualifying days when an employee could not work
  • National Insurance numbers of all employees who you have paid SSP to
You’ll have to keep these records for at least 3 years following your claim
Frequently asked questions about  SSP
  • How much is SSP?

    SSP is £94.25 a week and can be paid for up to 28 weeks. SSP must be paid from the fourth day of sickness.

  • The first 3 days of sickness

    The first 3 days of sickness do not have to be paid. Check your employment contract or workplace’s policy to see if they are paid or unpaid.

  • More about SSP

    You can find:


    • information about SSP on GOV.UK

    • for employers, SSP for different employment types on GOV.UK

    • for employees, SSP entitlement on the Citizens Advice website


  • Is there support for businesses paying SSP

    The Government has introcuded legislation to allow small-and medium-sized businesses and employers to reclaim Statutory Sick Pay (SSP) paid for sickness absence due to COVID-19. The eligibility criteria for the scheme is set out above.

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