The Statutory Sick Pay (SSP) reclaim scheme is now open to employers who had fewer than 250 employees and an active PAYE scheme as of February 28 2020.
The COVID-19 outbreak introduced two new reasons, into the SSP regulations, for incapacity:
Self-isolation was introduced through regulations from March 13, where an eligible employee is showing signs of COVID-19 or is living with someone who has COVID-19.
Shielding was brought in through regulations from April 16 and will occur where an employee has received a letter issued by the NHS, their GP or their hospital consultant informing them that they should remain shielded for a period of 12 weeks.
Employers, wishing to make a claim will need to have access to PAYE online or have authorised their agent to act on their behalf for PAYE online. The information that is needed includes:
The weekly rate of SSP that will have been paid is either £94.25 up to April 5 2020, and from April 6 2020 - £95.85.
The employer must keep complete records of the absences, including which days would have been qualifying days, for three years following receipt of payment.
For COVID-19 absence, SSP becomes payable from the first day of absence but the period of absence must be a minimum of four days.
In making the claim the employer will be declaring that their claim will not take them over the allowable state aid limit allowed which will be €800,000. If the employer is in the agricultural sector the limit is €100,000 or the aquaculture and fisheries sector where it is €120,000.
For guidance and to make a claim see gov.uk.