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.
The eligibility criteria for the scheme will be as follows:
This refund will cover up to two weeks’ SSP per eligible employee who has been off work because of COVID-19.
Employers with fewer than 250 employees will be eligible – the size of an employer will be determined by the number of people they employed as of 28 February 2020.
Employers will be able to reclaim expenditure for any employee who has claimed SSP (according to the new eligibility criteria) as a result of COVID-19.
Employers should keep records of staff absences and payments of SSP, but employees will not need to provide a GP fit note.
If evidence is required by an employer, those with symptoms of Coronavirus can get an isolation note from NHS 111 online, and those who live with someone who has symptoms can get a note from the NHS website.
You can use the scheme as an employer if:
● 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
● Your business is UK based
What you can claim
The repayment will cover up to 2 weeks Statutory Sick Pay starting from the first day of
sickness, if an employee is unable to work because they:
● have Coronavirus symptoms
● cannot work because they are self-isolating because someone they live with has symptoms
● are shielding and have a letter from the NHS or a GP telling them to stay at home for
at least 12 weeks
You can claim 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
The weekly rate was £94.25 before 6 April 2020 and is now £95.85. If you’re an employer who pays more than the weekly rate of Statutory Sick Pay you can only claim up to the weekly rate paid.