The Statutory Sick Pay Rebate Scheme launches online on 26 May 2020 for periods of sickness which started on or after 13 March 2020 and for periods of shielding which started on or after 16 April 2020.
How much can you claim?
The rebate will cover up to two weeks of Statutory Sick Pay, starting from the first qualifying day of sickness and is payable if a current or former employee was or is unable to work because they:
- have the coronavirus;
- were or are self-isolating and unable to work from home; or
- were or are shielding and have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks.
Who can claim?
Employers are eligible to use the Statutory Sick Pay Rebate Scheme to claim for an employee who receives sick pay due to coronavirus if they:
- had a PAYE payroll scheme in operation before 28 February 2020;
- had fewer than 250 employees across all their PAYE schemes on 28 February 2020; and
- are eligible to receive State Aid under the EU Commission Temporary Framework.
Employers can make claims under 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 for that employee.
How do you make a claim?
The online service will be available from 26 May 2020 on www.gov.uk and you will need your Government Gateway ID plus:
- your employer PAYE scheme reference number;
- contact name and phone number of someone we can contact if HMRC have queries;
- UK bank or building society details (where a BACS payment can be accepted);
- the total amount of the coronavirus Statutory Sick Pay 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; and
- the start date and end date of the claim period.
You can make claims for multiple pay periods and employees at the same time but the start date of your claim will be the start date of the earliest pay period for which you are claiming Statutory Sick Pay and the end date of your claim will be the end date of the most recent pay period for which you are claiming Statutory Sick Pay.
What records do you need to keep?
You must keep records of the Statutory Sick Pay that you have paid and want to claim back from HMRC.
You must keep the following records for 3 years after the date you receive the Statutory Sick Pay rebate for your claim:
- the dates the employee was sick;
- which of those dates were qualifying days;
- the reason that the employee said they were off work – if they had symptoms, someone they lived with had symptoms, or they were shielding; and
- 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 is a dispute over payment of the Statutory Sick Pay rebate.
How can PEM help you?
PEM Payroll can help you to work out what you can claim and when, leaving you to focus on your business at this most challenging time.
For all of our payroll clients we are authorised to register your Statutory Sick Pay claim on the new online portal.
Our fees for assisting you can be tailored to the level of help that you need, whether you need us to help you quantify your Statutory Sick Pay rebate claim, make your Statutory Sick Pay claim on the online portal, or provide a full payroll support service.
If you need urgent assistance with your payroll or calculating your Statutory Sick Pay rebate claim please consult your usual PEM contact, alternatively, you contact us via our website.