Statutory Sick Pay (SSP)

Covid-19 has raised many questions on the subject of SSP.

(Last updated 20.05.20)

We have set out below a list of frequently asked questions (based on what we know so far), which will be updated as and when further details become available.

Who is entitled to receive COVID-19 related SSP?

From 13 March, employees will now be entitled to receive SSP from the first day of absence (previously the fourth day) if they are required to self-isolate due to:

having COVID-19 or experiencing symptoms;
someone in their household having COVID-19 or experiencing symptoms; and
being advised to self-isolate by a medical professional.

The normal eligibility rules will apply - See more information

How much SSP do Employers need to pay?

SSP will be paid from the first day of absence for anyone self-isolating due to COVID-19. SSP rates are as follows:

£94.25 per week for 19/20 tax year; and
£95.85 per week for 20/21 tax year.

What evidence do I need to obtain from my employee?

From Friday 20 March onwards, those who have COVID-19 or are advised to self-isolate will be able to obtain an “isolation note” by completing an online form rather than visiting a doctor - See more information

Reclaiming SSP

Small and medium sized employers, (250 employees or less as at 28 February 2020) will be able to reclaim expenditure for any employee who has claimed SSP as a result of COVID-19. This refund will cover up to two weeks’ SSP per eligible employee.

How do I claim the repayment?

The online service you’ll use to reclaim Statutory Sick Pay will be available from 26 May 2020, for more information please follow the link to HMRC guidance.

Please do get in touch with your normal Shorts contact to talk things through, or one of our Covid-19 support coordinators (David Robinson, Scott Burkinshaw or Martin Dean).

Please be assured that we are ready to help.

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Steven Strawther

I deal with all aspects of personal tax compliance and since joining Shorts I have gained valuable experience in private client advisory and planning opportunities. I have been instrumental in refining the personal tax compliance process and implementing digital solutions to provide clients with an efficient personal tax service.

View my articles

Tags: Covid-19