The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the Statutory Sick Pay paid to current or former employees.
Who can use the scheme
This scheme is for employers. You can claim back up to 2 weeks of SSP if:
you have already paid your employee’s sick pay (use the SSP calculator to work out how much to pay)
you’re claiming for an employee who’s eligible for sick pay due to coronavirus
you have a PAYE payroll scheme that was created and started on or before 28 February 2020
you had fewer than 250 employees on 28 February 2020 across all your PAYE payroll schemes
Employees do not have to give you a doctor’s fit note for you to make a claim. But you can ask them to give you either:
an isolation note from NHS 111 – if they are self-isolating and cannot work because of coronavirus (COVID-19)
a ‘shielding note’ or a letter from their doctor or health authority advising them to shield because they’re at high risk of severe illness from coronavirus
The scheme covers all types of employment contracts, including:
employees on agency contracts
employees on flexible or zero-hour contracts
fixed term contracts (until the date their contract ends)
We will let you know when the scheme will end.
Employees who have transferred under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE)
You can make a claim for SSP paid due to coronavirus to employees who have been transferred to you under TUPE if you had:
a PAYE scheme that was created and started on or before 28 February 2020
fewer than 250 employees (including TUPE transferred employees) across all PAYE payroll schemes on 28 February 2020
If you did not have a PAYE scheme that was created on or before 28 February 2020, but the previous employer did, you can make a claim if they had fewer than 250 employees across all their PAYE schemes on that date.
As the new employer, you can only make claims for SSP that you have paid, a claim cannot include SSP paid by the previous employer.
If you’re claiming for wage costs through the Coronavirus Job Retention 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.
State aid limits
Your claim amount should not take you above the state aid limits under the EU Commission temporary framework. This is when combined with other aid received under the framework. The maximum level of state aid that a business may receive is €800,000. There is a lower maximum for agriculture at €100,000 and aquaculture and fisheries at €120,000.
Connected companies and charities
Connected companies and charities can also use the scheme if their total combined number of PAYE employees was fewer than 250 on 28 February 2020.
Using an agent to do PAYE online
If you use an agent who is authorised to do PAYE online for you, they will be able to claim on your behalf. You should speak to your agent about whether they are providing this service.