HMRC announces details of Coronavirus Statutory Sick Pay Rebate Scheme

Chris DowningDirector, Inspire Professional Services Ltd

Further details of the Coronavirus Statutory Sick Pay Rebate Scheme have now been released.

If you cast your mind back to the middle of March, the Chancellor announced as part of the Budget, that SMEs would be able to reclaim Statutory Sick Pay (SSP) for employees affected by Coronavirus.  HMRC has now said that a new online service to process claims will be available from 26 May.  SMEs will be able to claim the costs of paying Coronavirus-related SSP to current or former employees, for eligible periods of sickness, starting on or after 13 March.

Employers are eligible if they have a PAYE payroll scheme that was created and started before 28 February 2020.  The repayment will cover up to 2 weeks of SSP and is payable if an employee is unable to work because of one of the following reasons:

  • Have Coronavirus symptoms
  • 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

Employees do not have to provide a doctor’s fit note for their employer to make a claim under the scheme.

You can claim back from both the Coronavirus Job Retention Scheme and the Coronavirus Statutory Sick Pay Rebate Scheme for the same employee but not for the same period of time for that employee.

Details have not yet been published when the scheme will end.