Statutory Sick Pay Rebate scheme (SSPRS)

The government is reintroducing the Statutory Sick Pay Rebate Scheme (SSPRS). This will be a temporary scheme to support employers facing heightened levels of sickness absence due to COVID-19. The SSPRS will refund small and medium-sized employers’ COVID-related SSP costs for up to two weeks per employee. To qualify for the scheme employers must have less than 250 employees.

Employers will be eligible for the scheme if they are UK-based, employed fewer than 250 employees as of 30 November 2021, they had a PAYE payroll system as of 30 November 2021 and they have already paid their employees’ COVID-related SSP.

Employers will be able to claim the costs for up to two weeks of SSP per employee that has to take time off because of COVID-19. This two-week limit will be reset so an employer will be able to claim up to two weeks per employee regardless of whether they have claimed under the previous scheme for that employee.

The scheme is being reintroduced so that employers can claim for COVID-related sickness absences occurring from 21 December 2021 onwards. Employers will be able to make a claim through HMRC from mid-January onwards, using this website:

Claim back Statutory Sick Pay paid to your employees due to coronavirus (COVID-19) - GOV.UK (https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-your-employees-due-to-coronavirus-covid-19)

This is a temporary scheme to support employers facing heightened levels of sickness absence due to COVID-19. The government will keep the duration of the scheme under review.

Employers must keep records of Statutory Sick Pay that they have paid and want to claim back from HMRC. Employers must keep the following records for 3 years after the date they receive the payment for their claim:

• the dates the employee was off sick
• which of those dates were qualifying days
• the reason they said they were off work due to COVID-19
• the employee’s National Insurance number

See: COVID-19 economic support package - GOV.UK (https://www.gov.uk/government/publications/covid-19-economic-support-package)

Weekly Update 29th May 2020

Below I have summarised all the main tax related updates we’ve seen this week. 

• Chancellor extends self-employment income support scheme
• Major changes to the furlough scheme
• North Somerset Council Discretionary Grants Fund Now Open (closes the 8th June)
• ow to Claim back Statutory Sick Pay due to coronavirus (COVID-19)
• Temporary Coronavirus Tax Exemption for Homeworker Expenses
• How to register as a self-employed subcontractor in the construction industry

As always if you need any support or advice please don’t hesitate to contact me.

I hope you have a great weekend! 

How to Claim back Statutory Sick Pay due to coronavirus (COVID-19)

The Coronavirus Statutory Sick Pay Rebate Scheme has launched online today (26th May).  

The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the Statutory Sick Pay paid to current or former employees.

Who can use the scheme

You can use the scheme as an employer if:

• you’re claiming for an employee who’s eligible for sick pay due to coronavirus

• you have a PAYE payroll scheme that was created and started on or before 28 February 2020

• you had fewer than 250 employees on 28 February 2020 across all your PAYE payroll schemes

Employees do not have to give you a doctor’s fit note for you to make a claim. But you can ask them to give you either:

• an isolation note from NHS 111 - if they are self-isolating and cannot work because of coronavirus (COVID-19)

• the NHS or GP letter telling them to stay at home for at least 12 weeks because they’re at high risk of severe illness from coronavirus

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)

Using an agent to do PAYE online

If you use Hillmans as your PAYE agent, we will be able to claim on your behalf. 

Weekly Update 22nd May 2020

Below I have summarised all the main tax related updates we’ve seen this week. 

• Mortgage deferral extended for a further three months

• Coronavirus Statutory Sick Pay Rebate Scheme will launch online on the 26th May 2020

• Salesforce £5,000 small business grants

• Tide Banking accredited to offer the Government-backed Bounce Back Loans

• Questions we are commonly asked during the Covid-19 crisis

As always if you need any support or advice please don’t hesitate to contact me.

I hope you have a great bank holiday weekend!

Coronavirus Statutory Sick Pay Rebate Scheme will launch online on the 26th May 2020

HMRC have confirmed that the Coronavirus Statutory Sick Pay Rebate Scheme will launch online on 26th May 2020.

The scheme will enable small and medium-sized employers with fewer than 250 employees to claim coronavirus-related Statutory Sick Pay (SSP). 

If you are a Hillmans payroll client we will be to make the claim on your behalf. 

Employers are eligible to use the scheme if:

• they are claiming for an employee who’s eligible for sick pay due to coronavirus

• they had a PAYE payroll scheme in operation before 28 February 2020

• they had fewer than 250 employees across all PAYE schemes on 28 February 2020

• they are eligible to receive State Aid under the EU Commission Temporary Framework.

The repayment will cover up to two weeks of the applicable rate of SSP, and is payable if a current or former employee was unable to work on or after 13th March 2020 and entitled to SSP, because they either:

• have coronavirus

• are self-isolating and unable to work from home

• are shielding because they have been advised that they’re at high risk of severe illness from coronavirus.

To prepare to make a claim, employers should keep records of all the SSP payments they wish to claim for.

For more information about eligibility and the claim process go to: https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-employees-due-to-coronavirus-covid-19 

eNews - February 2015

February's Tax Tips & News

Welcome to our newsletter designed to bring you tax tips and news to keep you one step ahead of the taxman.

If you need further assistance just let us know or you can send us a question for our Question and Answer Section.

We are committed to ensuring none of our clients pay a penny more in tax than is necessary and they receive useful tax and business advice and support throughout the year.

Please contact us for advice.

We're here to help!  

February 2015 eNews Contents

· VAT Benchmarking
· Supporting the Sick
· RTI Reports and Penalties
· Holiday Pay
· February Questions and Answers
· February Key Tax Dates