26 May 2020
How to use the Coronavirus Statutory Sick Pay Rebate Scheme to claim back employees' coronavirus-related Statutory Sick Pay (SSP).
Before you start
You’ll need to:
- check that you can use the Coronavirus Statutory Sick Pay Rebate Scheme
- be registered for PAYE Online
- work out your claim period
Work out your claim period
You can claim for multiple pay periods and employees at the same time.
To complete your claim you’ll need the start and end dates of the claim period which is the:
- start date of the earliest pay period you’re claiming for - if the pay period started before 13 March you’ll need to use 13 March as the start date
- end date of the most recent pay period you’re claiming for - this must be on or before the date you make your claim (because you can only claim for SSP paid in arrears)
What you’ll need
- the number of employees you are claiming for
- start and end dates of your claim period
- the total amount of coronavirus-related Statutory Sick Pay you have paid to your employees for the claim period - this should not exceed the weekly rate of SSP that is set
- your Government Gateway user ID and password that you got when you registered for PAYE Online - if you do not have this find out how to get your lost user ID
- your employer PAYE reference number
- the contact name and phone number of someone we can contact if we have queries
- your UK bank or building society account details (only provide account details where a Bacs payment can be accepted) including:
- bank or building society account number (and roll number if it has one)
- sort code
- name on the account
- your address linked to your bank or building society account
Records you must keep
You must keep records of Statutory Sick Pay that you’ve paid and want to claim back from HMRC.
You must keep the following records for 3 years after the date you receive the payment for your claim:
- the dates the employee was off sick
- which of those dates were qualifying days
- the reason they said they were off work - if they had symptoms, someone they lived with had symptoms or they were shielding
- the employee’s National Insurance number
You can choose how you keep records of your employees’ sickness absence. HMRC may need to see these records if there’s a dispute over payment of SSP.
You’ll need to print or save your state aid declaration (from your claim summary) and keep this until 31 December 2024.
How to claim
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.
If you make multiple claims, the claim periods can overlap.
Online services may be slow during busy times. Check if there are any problems with this service.
Employers who are unable to claim online should have received a letter on an alternative way to claim. Contact HMRC if you have not received a letter and are unable to make any eligible claims online.
After you’ve claimed
Your claim will be checked, and if valid, paid into the account you supplied within 6 working days.
HMRC will check claims and take appropriate action to withhold or recover payments found to be dishonest or inaccurate. Where employers knowingly and deliberately provide false or misleading information to benefit from the claim, HMRC will apply penalties of up to £3,000.
HMRC will contact you using the details you provided if we have any queries about the claim.
Do not contact HMRC unless it has been more than 10 working days since you have made your claim and you have not received it or been contacted by them within that time.
Other help you can get
Get help online
Use HMRC’s digital assistant to find more information about the coronavirus support schemes.
You can contact HMRC about the Coronavirus Statutory Sick Pay Rebate Scheme if you cannot get the help you need online.
First published 26 May 2020