The scheme:
- Employers are able to claim SSP for up to two weeks for any employee who had been off due to Covid-19 (including those in self isolation)
- The SSP can be claimed from day 1
- The claims can start for sicknesses starting on or after 13th of March 2020
- Employees do not have to have doctor’s fit note to make a claim
- Employers must have a PAYE scheme in place on or before the 28th of February
- Employers must have fewer than 250 employees on 28th February
- All employee contracts are included, FT/PT, agency and zero hours contracts
- Connected companies can also use the scheme but only if the total number of PAYE employees is fewer than 250 on or before the 28th of February
Record keeping:
The employer must keep all the records of the employees’ absences – those records will have to be kept for at least 3 year following the claim and must include:
- Reasons for absence
- Details of the period in which each employee has been off from work
- Details of the SSP qualifying days when an employee could not work
- National Insurance numbers of all employees who you have paid SSP to
Our support service:
- We have launched an additional service for payroll clients to submit their SSP rebate claims to HMRC.
- For clients where we are already your PAYE Agent, we are able to carry out this work from 26 May when the online service opens. If we are not your PAYE Agent we will need to make arrangements for you to authorise us to submit information on your behalf to HMRC before we can begin.
- If you would like us to complete this for you, please contact our Payroll Manager, Ula Namyslowska by email. Ula will confirm the information that is needed from you and how to send this to her.
We say…
We have contacted our Payroll clients regarding our new service for submitting their Statutory Sick Pay claims to HMRC. Please contact our team if you would like to discuss how we can assist.
Award-winning chartered accountants offering tax, audit and advisory services.