The regulations entitle employers with fewer than 250 employees (as of 28 February 2020) to apply to HMRC for reimbursement of SSP paid for sickness absence due to COVID-19.
Reclaiming SSP
Employers can reclaim up to 2 weeks’ SSP if all of the following apply:
- An employee was off work because they had Coronavirus, were self-isolating or shielding.
- PAYE payroll scheme started on or before 28 February 2020.
- Have fewer than 250 employees on 28 February 2020.
Employers can reclaim up to £95.85 a week for each employee but cannot reclaim SSP if an employee is off sick for any other reason.
If an employee is off work because of coronavirus (COVID-19)
Employers must pay an employee SSP if they are off work for at least four days because either:
- they have Coronavirus symptoms
- they are self-isolating because someone they live with has symptoms
- they have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks (called ‘shielding’)
Employers must pay employees from the first ‘qualifying day’ (a day which an employee usually works on) they are off work if the period of sickness started on or after:
- 13 March 2020 – if an employee has coronavirus symptoms or is self-isolating because someone they live with has symptoms
- 16 April 2020 – if an employee is shielding
Employees do not have to provide a sick note, but employers can ask them to provide either an isolation note from NHS 111, or an NHS/GP letter telling them to stay home for 12 weeks because they are at high risk of severe illness from Coronavirus.
