Process for reclaiming Statutory Sick Pay (SSP) paid due to Coronavirus being set up.

First published: 5/17/20

Last Modified: 6/2/20, 7:06 PM

The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2020 have been laid before Parliament to take effect from 26 May 2020 to provide for eligible employers to reclaim some, or all, of their Statutory Sick Pay costs from HMRC.

Businesses will require:

  • Their employer PAYE reference number
  • A contact name and phone number for someone HMRC can contact should they have any queries
  • UK bank or building society details - only accounts that accept BACS payments should be listed
  • The total amount of coronavirus related SSP that has been paid to employees for the claim period - not exceeding the set weekly rate
  • Number of employees being claimed for
  • Start and end date of the claim period

Employers must retain records, which should be kept for three years after the date they wish to receive the payment for their claim

Employers must keep:

  • The dates the employee(s) was off sick
  • Which of those dates were qualifying days
  • The reason employee(s) gave for being absent from work - had symptoms, living with someone displaying symptoms of coronavirus, or were shielding
  • The National Insurance (NI) number(s) of the employee(s)

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