(Updated 21st May – 09:00)
On the 19th May HMRC confirmed that small employers and their tax representatives will be able to submit claims for rebates of statutory sick pay linked to coronavirus from 26th May through the CSSPRS online portal.
This enables small and medium-sized employers to recover statutory sick pay (SSP) payments made to their employees, or former employees, when the absence was related to coronavirus.
The rates are as follows:
- A maximum of £191.70per employee under the scheme – two weeks at the current rate of SSP (£95.85 per week).
- For claims dating back to the period between 13 March and 5 April 2020the SSP rate was £94.25 per week.
To be eligible for a rebate an employer must:
- you have already paid your employee’s sick pay
- you’re claiming for an employee who’s eligible for sick pay due to coronavirus
- you have a PAYE payroll scheme that was created and started on or before 28 February 2020
- you had fewer than 250 employees on 28 February 2020 across all your PAYE payroll schemes
To submit a claim employers will need:
- government gateway user ID – those employers that are not registered on the government gateway can enrol now.
To make a claim employers will need:
- employer PAYE scheme reference number;
- contact name and telephone phone number (in case of queries);
- UK bank or building society details (where a BACS payment can be accepted);
- the total amount of coronavirus SSP paid for the claim period;
- the number of employees being claimed for; and
- the start date and end date of the claim period.
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