How to claim back your
Covid-19 SSP
Read our straightforward guide to reclaiming your
Covid-19 Statutory Sick Pay (SSP).
Covid-19 Statutory Sick Pay (SSP).
Chartered Certified Accountant
Hayley Hedges-Quinn
Claim back your Covid-19 SSP
As an employer you are responsible for paying all employees who are off work because of sickness for longer than 3 consecutive workdays but less than 28 weeks, and who normally pay NI contributions statutory sick pay. This amounts to £96.35 per week.
However, it is important you understand the different aspects involved in claiming back statutory sick pay specifically due to Covid-19.
However, it is important you understand the different aspects involved in claiming back statutory sick pay specifically due to Covid-19.
You are allowed to make more than one claim per employee, but you cannot claim for more than two weeks.
What Covid-19 SSP covers
The claim covers two weeks SSP starting from the first qualifying day of sickness, if an employee cannot work due to:
- COVID-19 symptoms
- self-isolating because someone they live with has symptoms
- self-isolating because they’ve been notified by the NHS or public health bodies that they’ve come into contact with someone with COVID-19
- being notified by the NHS to self-isolate before surgery for up to 14 days
When you can claim SSP from
You can claim from the first qualifying day your employee is off work if the period of sickness started on or after 21 December 2021 if your employee:
- has COVID-19
- has COVID-19 symptoms
- was self-isolating because someone they live with has symptoms
‘Qualifying day’ refers to a day an employee usually works
If you pay more than the weekly rate of £96.35 (the SSP rate) you can only claim up to the weekly rate
Employees do not have to give you a doctor’s fit note for you to make a claim
If your employee is self-isolating and cannot work because of COVID-19, you can ask them to give you an isolation note from NHS 111
How to reclaim up to two weeks SSP related to Covid-19
If your employee has been off work because they had Covid-19 or were self-isolating you may claim, however they had to be off work on or after 21 December 2021.
This only applies to Covid-19, not any other reason.
Also, you must be able to show:
This only applies to Covid-19, not any other reason.
Also, you must be able to show:
- your PAYE payroll scheme started on or before 30 November 2021
- you had fewer than 250 employees on 30 November 2021
- you have already paid your employee’s sick pay (use the Statutory Sick Pay calculator to work out how much to pay)
The scheme covers all types of employment contracts, including:
- full-time employees
- part-time employees
- employees on agency contracts
- employees on flexible or zero-hour contracts
- fixed term contracts (until the date their contract ends
Claiming for SSP due to Covid-19 for employees who have transferred under the Transfer of Undertakings Regulations 2006 (TUPE)
A transfer of an undertaking falls into one of two broad categories, either a business transfer or a service provision change. TUPE essentially exists to protect UK employees when a transfer occurs, and a new owner is instated.
To make a Coid-19 SSP claim for employees transferred to you under TUPE you need to show:
You need to know that as the new employer, you can only make claims for SSP that you have paid, you cannot include the amount paid by the previous employer.
A transfer of an undertaking falls into one of two broad categories, either a business transfer or a service provision change. TUPE essentially exists to protect UK employees when a transfer occurs, and a new owner is instated.
To make a Coid-19 SSP claim for employees transferred to you under TUPE you need to show:
- a PAYE scheme was created and started on or before 30 November 2021
- fewer than 250 employees (including TUPE transferred employees) across all PAYE payroll schemes on 30 November 2021
You need to know that as the new employer, you can only make claims for SSP that you have paid, you cannot include the amount paid by the previous employer.
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 of time.
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 of time.
How to actually claim back SSP
Once you have all the above information, simply go to https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-your-employees-due-to-coronavirus-covid-19 to claim back your SSP.
Once you have all the above information, simply go to https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-your-employees-due-to-coronavirus-covid-19 to claim back your SSP.
We know this can seem quite a daunting and time-consuming process. If you’re not sure where to start, please call Hayley who can advise on this subject. She can also act as an agent on your behalf; you simply have to authorise Hayley to do PAYE online for you and she can make your claim. This way you can be happy in the knowledge your SSP claim will be correct whilst removing the stress and time it takes from you.
Call Hayley at Hedges-Quinn and Co today on 01473 657853 and remove the anxiety of claiming back SSP from your workload.
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