How to use the Coronavirus Statutory Sick Pay Rebate Scheme to claim back employees' coronavirus-related Statutory Sick Pay (SSP).
Published 26 May 2020 From: HM Revenue & Customs
Before you start
You’ll need to:
have already paid your employees’ sick pay
work out your claim period
Work out your claim period
You can claim for multiple pay periods and employees at the same time. If you make multiple claims, the claim periods can overlap. To complete your claim you’ll need the start and end dates of the claim period which is the:
start date of the earliest pay period you’re claiming for - if the pay period started before 13 March you’ll need to use 13 March as the start date
end date of the most recent pay period you’re claiming for - this must be on or before the date you make your claim (because you can only claim for SSP paid in arrears)
What you’ll need
the number of employees you are claiming for
start and end dates of your claim period
the total amount of coronavirus-related Statutory Sick Pay you have paid to your employees for the claim period - this should not exceed the weekly rate of SSP that is set
your Government Gateway user ID and password that you got when you registered for PAYE Online - if you do not have this find out how to get your lost user ID
your employer PAYE reference number
the contact name and phone number of someone we can contact if we have queries
your UK bank or building society account details (only provide account details where a Bacs payment can be accepted) including:
bank or building society account number (and roll number if it has one)
name on the account
your address linked to your bank or building society account
Records you must keep
You must keep records of Statutory Sick Pay that you’ve paid and want to claim back from HMRC. You must keep the following records for 3 years after the date you receive the payment for your claim:
the dates the employee was off sick
which of those dates were qualifying days
the reason they said they were off work - if they had symptoms, someone they lived with had symptoms or they were shielding
the employee’s National Insurance number
You can choose how you keep records of your employees’ sickness absence. HMRC may need to see these records if there’s a dispute over payment of SSP.
You’ll need to print or save your state aid declaration (from your claim summary) and keep this until 31 December 2024.
How to claim
Online services may be slow during busy times. Check if there are any problems with this service.
If you use an agent
If you use an agent who is authorised to do PAYE Online for you, they will be able to claim on your behalf. You should speak to your agent about whether they are providing this service.
If you cannot claim online
Employers who are unable to claim online should have received a letter on an alternative way to claim. Contact HMRC if you have not received a letter and are unable to make any eligible claims online.
After you’ve claimed
Your claim will be checked, and if valid, paid into the account you supplied within 6 working days.
HMRC will check claims and take appropriate action to withhold or recover payments found to be dishonest or inaccurate. Where employers knowingly and deliberately provide false or misleading information to benefit from the claim, HMRC will apply penalties of up to £3000.
We will contact you using the details you provided if we have any queries about the claim.
Do not contact HMRC unless it has been more than 10 working days since you have made your claim and you have not received it or been contacted by us within that time.
Other help you can get
Get help online Use HMRC’s digital assistant to find more information about the coronavirus support schemes.
Contacting HMRC We are receiving very high numbers of calls. Contacting HMRC unnecessarily puts our essential public services at risk during these challenging times.
You can contact HMRC about the Coronavirus Statutory Sick Pay Rebate Scheme if you cannot get the help you need online.
Published 26 May 2020