SSP Rebate scheme – Covid-19

As you will be aware as an employer you can currently claim back up to 2 weeks of SSP if

  • you have already paid your employee’s sick pay (use the SSP calculator to work out how much to pay)
  • you are 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 PAYE payroll schemes

However, this scheme is now coming to end on 30 September 2021 and you will only be able to claim for employees who were off work on or before 30 September 2021.  You will have until the 31 December 2021 to be able to make a claim relating to periods on or prior to 30 September 2021.  Claims can be made here.

SSP can continue to be paid from day 1 of illness though if the absence is related to Coronavirus (the change is in relation to claiming the SSP back). 

Records you must keep – SSP rebate scheme

Also remember that you must keep records of SSP 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.

End of the Coronavirus Job Retention Scheme (furlough)

As you know the Coronavirus Job Retention Scheme also ends on 30 September 2021.  Claims for September must be submitted by 14 October 2021 and any amendments must be made by 28 October 2021.  Claims can be made here.

Records you must keep – Coronavirus Job Retention Scheme

You must:

  • keep a copy of all records for 6 years, including:
    • the amount claimed and claim period for each employee
    • the claim reference number for your records
    • your calculations in case HMRC need more information about your claim
    • for employees you flexibly furloughed, usual hours worked including any calculations that were required
    • for employees you flexibly furloughed, actual hours worked
Options at the end of furlough
  • Bring employees back to work on their terms and conditions
  • Consider redundancy
  • Consider changes to terms and conditions of employment