Statutory Sick Pay Rebate | UK-wide

The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the Statutory Sick Pay (SSP) paid to current or former employees.

Summary:

The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the Statutory Sick Pay (SSP) paid to current or former employees.

Eligibility criteria:

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 your employee had coronavirus or the symptoms or is self-isolating because someone they live with has symptoms
  • 16 April 2020 - if your employee was shielding because of coronavirus
  • 28 May 2020 – if your employee has been notified by the NHS or public health bodies that they’ve come into contact with someone with coronavirus
  • 26 August 2020 – if your employee has been notified by the NHS to self-isolate before surgery

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
  • 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

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
  • fixed-term contracts (until the date their contract ends)
Additional information:

This refund will cover up to 2 weeks’ SSP per eligible employee who has been off work because of coronavirus. 

You must apply for this support. To use the online service you will need the Government Gateway user ID you got when you registered for PAYE Online.

You’ll need:

  • your employer PAYE scheme reference number
  • contact name and phone number of someone HMRC can contact if they have queries
  • UK bank or building society details (only provide bank account details where a Bacs payment can be accepted)
  • the total amount of coronavirus SSP you have paid to your employees for the claim period - this should not exceed the weekly rate that is set
  • the number of employees you are claiming for
  • the start date and end date of the claim period

If you are self-employed and want to know if you are eligible for Universal Credit - visit the nidirect Universal Credit page

New claims to Universal Credit can still be made online. Additional telephone support is available via the Universal Credit Service Centre if you need help with a new claim.

Support organisation:
  • HM Revenue & Customs
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