Find out if you can use the Coronavirus Statutory Sick Pay Rebate Scheme to reclaim employees’ coronavirus-related Statutory Sick Pay (SSP).

The online service you’ll use to reclaim SSP is not available yet. HMRC will announce when the service is available and this guidance will be updated.

The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the current rate of SSP that they pay to current or former employees for periods of sickness starting on or after 13 March 2020.

If you’re an employer who pays more than the current rate of SSP you can only claim the current rate amount.

The repayment will cover up to 2 weeks starting from the first day of sickness, if an employee is unable to work because they either:

Employees do not have to give you a doctor’s fit note for you to make a claim.

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

Your claim amount should not be above the maximum €800,000 of state aid under the EU Commission temporary framework. This is when combined with other aid received under the framework. There is a lower maximum for agriculture at €100,000 and aquaculture and fisheries at €120,000.

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

We will let you know when the scheme will end.

Connected companies and charities

Connected companies and charities can also use the scheme if their total combined number of PAYE employees are fewer than 250 on or before 28 February 2020.

Records you must keep

You must keep records of all the statutory sick payments that you want to claim from HMRC, including:

  • the reason why an employee could not work
  • details of each period when an employee could not work, including start and end dates
  • details of the SSP qualifying days when an employee could not work
  • National Insurance numbers of all employees who you have paid SSP to

You’ll have to keep these records for at least 3 years following your claim.

Every business is unique. If you would like any advice with regards to your business and the effects the virus are having on your trade then please contact Rob. We are not looking to profit from the crisis and Rob has agreed to discuss your business and concerns for free with no obligation to engage us as your accountants in the future. We would just like to help where we can. Stay safe, stay well and stay home where you can.


This article is published for information only. It provides only an overview and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the above can be accepted by the author or the firm.

Article taken fromgov.uk published 03/04/20 and updated 27/04/20