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:
- 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
If you did not have a PAYE scheme that was created on or before 30 November 2021, but the previous employer did, you can still claim if they had fewer than 250 employees across all their PAYE schemes on that date.
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.