The SSP repayment scheme will launch next week and will enable employers with fewer than 250 employees to claim coronavirus-related Statutory Sick Pay (SSP). Tax agents will also be able to make claims on behalf of employers.
Eligibility for using the scheme is as follows:
you’re claiming for an employee who’s eligible for sick pay due to Coronavirus
you had a PAYE payroll scheme in operation before 28 February 2020
you had fewer than 250 employees across all PAYE schemes on 28 February 2020
you’re eligible to receive State Aid under the EU Commission Temporary Framework.
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:
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, you should keep records of all the SSP payments you wish to claim for.
For more information about eligibility and how employers 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)'.
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