The scheme, launching on the 26 May, will enable employers with fewer than 250 employees to claim coronavirus-related Statutory Sick Pay (SSP). Tax agents will be able to make claims on behalf of employers
Employers are eligible to use the scheme if:
- they’re claiming for an employee who’s eligible for sick pay due to coronavirus
- they had a PAYE payroll scheme in operation before 28 February 2020
- they had fewer than 250 employees across all PAYE schemes on 28 February 2020
- they’re eligible to receive State Aid under the EU Commission Temporary Framework
The repayment will cover up to two weeks of the applicable rate of SSP and is payable if a current or former employee was unable to work on or after 13 March 2020 and entitled to SSP, because they either:
- have coronavirus
- are self-isolating and unable to work from home
- are shielding because they’ve been advised that they’re at high risk of severe illness from coronavirus.
To prepare to make a claim, employers should keep records of all the SSP payments they wish to claim for.
For more information about eligibility and how employers (or you on their behalf) can prepare to use the scheme, visit the ‘Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)'.
Please only call GOV.UK if you cannot find the support you need on GOV.UK advice pages or through our webchat service – this will leave their lines open for those who need their help most. GOV.UK also value your help in ensuring your clients understand their eligibility for this scheme.
You can find out more about this coronavirus support measure, and others such as HMRC’s Job Retention Scheme, by signing up to one of their webinars. For more information please visit ‘Help and support if your business is affected by coronavirus (COVID-19)’.
A word about scams
HMRC is aware of an increase in scam emails, calls, and texts. If someone gets in touch claiming to be from HMRC, saying that financial help can be claimed or that a tax refund is owed, and asks you to click on a link or to give information such as your name, credit card or bank details, please do not respond. You can forward suspicious emails claiming to be from HMRC to phishing@hmrc.gov.uk and texts to 60599.
