Coronavirus: How employers can reclaim statutory sick pay

Employers can use the Coronavirus Statutory Sick Pay Rebate Scheme to reclaim payments made to current or former employees unable to work due to Covid-19.

The repayment will cover a period of up to two weeks of an employee suffering from coronavirus symptoms, self-isolating because someone they live with has symptoms, or shielding with a letter from the NHS or a GP telling them to stay home for at least 12 weeks.

Claims can be made from 13 March, if the employee had coronavirus or was self-isolating, or from 16 April, if the employee was shielding.

See also: Coronavirus: Advice for managing and keeping staff safe

Only the standard weekly rate for statutory sick pay can be claimed – currently £95.85, and £94.25 before 6 April.

To be eligible, employers must:

  • have a PAYE payroll scheme that was created and started on or before 28 February 2020
  • have had fewer than 250 employees on 28 February 2020

The Coronavirus Job Retention Scheme and the Coronavirus Statutory Sick Pay Rebate Scheme can both be claimed for the same employee, but not for the same period of time.

How to claim

The online service for reclaiming the sick payments will be available from 26 May 2020.

Applicants will need the Government Gateway user ID supplied when they registered for PAYE Online.

In addition, claimants will need to provide:

  • Employer PAYE scheme reference number
  • Contact details
  • UK bank or building society details (where a Bacs payment can be accepted)
  • Total amount of statutory sick pay given to employees for the claim period
  • Number of employees claiming for
  • Start and end date of the claim period

Agents authorised to do PAYE Online for employers will be able to claim on their behalf.

An alternative way to claim for those unable to do so online will be available soon, according to the government.

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