HM Government have added details on getting ready to reclaim #coronavirus related Statutory Sick Pay (SSP) for employer groups with under 250 employees.
Those employers qualifying can claim for periods of sickness starting on or after where SSP was paid:
- 13 March 2020 – if your employee had coronavirus or the symptoms or is self-isolating because someone they live with has symptoms
- 16 April 2020 – if your employee was shielding because of coronavirus
The weekly rate of SSP before 6 April 2020 was £94.25 and is now £95.85.
Get ready to claim
The online service to reclaim SSP is not available yet. HMRC will announce when the service is available.
To use the online service you will need the Government Gateway user ID you got when you registered for PAYE Online. If you did not register online you will need toEnrol for PAYE Online services
If you have mislaid you’re user ID thenFind your lost Government user ID
Agents who are authorised to do PAYE online will be able to claim.
For those unable to claim online an alternative claim process will be available.
What you need to claim
- The employer PAYE reference number
- A contact name and phone number for queries
- UK bank or building society details (where a Bacs payment can be accepted)
- the total amount of coronavirus Statutory Sick Pay for the claim period
- the number of employees you are claiming for
- the start date and end date of the claim period
It will be possible to claim for multiple pay periods and employees. The start date is the earliest pay period being claimed. The end date is the date of the most recent pay period.
Records that must be kept
Records of Statutory Sick Pay being claimed from HMRC must be kept for 3 years after the date of the payment claim including:
- the dates the employee was off sick
- which dates were qualifying dates
- 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.