HMRC has reopened a claims portal for small employers to again claim refunds for coronavirus (COVID-19)-related sick pay.
The reopening follows the announcement of the reintroduction of the Statutory Sick Pay Rebate Scheme (SSPRS) from 21 December 2021 for employers with fewer than 250 employees by the government. The closing date for the scheme has now been confirmed as the 17 March 2022.
The maximum claim per employee is two weeks at the statutory sick pay (SSP) rate of £96.35 per week (£192.70 in total). The employer's claim is also capped at the number of employees in its PAYE scheme on 30 November 2021.
Employers can check the eligibility of their claims on GOV.UK.
Closing date announced
The€¯Statutory Sick Pay Rebate Scheme€¯will close on 17 March 2022. As agents, we will have until 24 March 2022 to submit any new claims for our clients for absence periods up to 17 March 2022, or to amend claims already submitted.
Businesses will no longer be able to claim back Statutory Sick Pay (SSP) for their employees' coronavirus-related absences or self-isolation that occur after 17 March 2022.
From 25 March, the original SSP rules will be put in place, meaning employers can revert to paying SSP from the fourth qualifying day their employee is off work regardless of the reason for their sickness absence. For more information on SSP rules, search for 'Statutory Sick Pay (SSP): employer guide' on GOV.UK.
For more information on eligibility and how to make your final claims, search 'check if you can claim back Statutory Sick Pay' on GOV.UK.
If you wish to make a claim please contact Kerrie Given, our payroll senior manager, by emailing kjgiven@primeaccountants.co.uk.