News



Statutory Sick Pay Rebate Scheme - Update

18 - 03 - 2022

Due to the ongoing issues with the Omicron COVID variant and the heightened levels of sickness affecting business the UK Government reintroduced the Statutory Sick Pay Rebate Scheme (SSPRS) with effect from 21 December 2021 onwards.
 
Following the relaxation of the COVID-19 isolation requirements in England and Scotland the SSPRS will close on 17 March 2022. Any new claims for absences up to 17 March 2022 must be submitted by 24 March 2022. Any amendments to claims must also be submitted by 24 March 2022.  ;


Who can claim? 
 
Small and medium sized employers should be able to claim the rebate. The SSPRS is intended to apply to employers with fewer than 250 employees. An employer will be eligible for the scheme if:
 
 Employer is UK based;
 Employed less than 250 employees as at 30 November 2021;
 Employer had an active PAYE scheme as at 30 November 2021;
 Employer paid their employees COVID related SSP.

What can be claimed?
 
The employer can claim the SSP costs for up to two weeks for each employee who has had to take time off due to COVID.
 
Can the employer claim if a claim was made under the previous SSPRS?
 
Yes. The two week limit is reset with the reintroduction of the scheme. This means that an employer can claim up to another two weeks regardless of whether they have claimed for that employee under a previous scheme.
 
What period will the scheme cover?
 
Employers should be able to claim for COVID related sickness absences which occur from 21 December 2021 onwards. The scheme is ceasing on 17 March 2022.
 
How and when can an employer claim the relief?
 
Employers have been able to claim from Mid-January through the www.gov.uk website.
 
What can be claimed after 17 March 2022?
 
Employers will no longer be able to claim back Statutory Sick Pay (SSP) for their employees’ COVID related absences or self-isolation that occur after 17 March 2022.
HMRC have stated that from 25 March 2022 the normal SSP rules will apply. Employers can revert to paying SSP from the fourth qualifying day their employee is off work regardless of the reason for their sickness absence.
 
Will HMRC contact the employer directly to advise they can claim?
 
Please be aware that the coronavirus pandemic has spawned many scams including those purportedly from HMRC. If someone contacts you directly stating they are from HMRC and asks you to transfer money urgently or asks for personal information do not respond. Stop and think about what you are being asked to do. Some scams threaten you with immediate arrest whilst others may offer you a tax rebate but need your bank details. HMRC will never phone threatening you with arrest and you should not reveal personal information to a third party over the telephone.
 
Please do not hesitate to contact us to discuss if the request is genuine or alternatively contact HMRC directly using the HMRC on Gov.UK If you would like to discuss any of the issues noted above please do not hesitate to contact us on:
 
01244 625 500 or 01978 364 000
contactus@foremansllp.com
 
Whilst all due care and attention has been taken in the preparation of these notes no liability can be accepted for any omission or item contained therein.


 

 

 

 

 

Foremans LLP Umberlla
Foremans LLP