22nd May 2020
From 26 May 2020, HMRC will open a facility to allow employers to reclaim SSP paid due to the current crisis.
HMRC will allow an employer to reclaim up to two weeks’ worth of SPP paid to an employee who is unable to work because of one of the following:
It is worth noting, that an employer will not be able to reclaim SSP if an employee was off work for any other reason.
How To Claim
An employer will be able to make a claim through their payroll government gateway account.
HMRC have stated that if the employer uses an authorised agent for PAYE, the agent will be able to make the claim on behalf of the employer.
How Much Can Be Claimed
As mentioned up to two weeks’ worth of SPP can be claimed per an effected employee.
The maximum amount that can be claimed for per an employee is £95.85 per week (from 6 April 2020) and £94.25 per an employee per week (for weeks pre 6 April 2020). If more is paid to an employee you will be unable to recover this amount.
Information Needed to Make the Claim
In order to make the claim online, you the employer will need the following information to hand:
Eligibility Criteria Company
In order to make this reclaim the employer needs to fulfil the following conditions:
Eligibility Criteria Employee
For a claim to be made for an employee, the period of sickness must apply from:
This scheme is due to go live next Tuesday (26 May 2020) and if you require any assistance in making these claims, please let us know.