During this period of constant change we wanted to draw your attention to the latest guidance from HMRC on the Coronavirus Statutory Sick Pay Rebate Scheme that is available to employers who meet the criteria for the scheme.
Your practice may be eligible to make a claim.
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
On this basis, most if not all GP Practices should be eligible. The online service to reclaim Statutory Sick Pay (SSP) should be available from today 26 May 2020.
This scheme is limited to very specific criteria being met and also depends on the person who is being paid SSP.
The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the SSP paid to current or former employees.
The repayment will cover up to 2 weeks starting from the first qualifying day of sickness, if an employee is unable to work because they either:
- have coronavirus (COVID-19) symptoms
- cannot work because they are self-isolating because someone they live with has symptoms
- are shielding and have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks
You can claim for periods of sickness starting on or after:
- 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 was £94.25 before 6 April 2020 and is now £95.85. If you’re an employer who pays more than the weekly rate of SSP you can only claim up to the weekly rate.
Further guidance can be found here
This is a small example of the proactive support we offer to our practices. If you would like to find out more about what we can offer for your practice then please call us on 01625 527351 or email us to arrange a telephone call / virtual meeting.
