NFU Scotland | /statutory-sick-pay-rebate-scheme.aspx

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Statutory Sick Pay Rebate Scheme

The Statutory Sick Pay Rebate scheme will launch online on 26 May 2020.


What is the Statutory Sick Pay Rebate Scheme?

This support is available to businesses who are paying sick pay to employees who are absent due to COVID-19.

Businesses will be able to reclaim expenditures for any employees who has claimed SSP due to COVID-19 if the correct qualifying procedure has been implemented.

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

  • They have coronavirus,
  • They cannot work because they are self-isolating at home, 
  • They are shielding in line with public health guidance.

Employees do not have to provide a ‘fit note’ for you to make a claim.

Guidance from HMRC is available here


Who can use the SSP Rebate Scheme?

You can use the scheme as an employer if:

  • You are claiming for an employee who’s eligible for sick pay due to coronavirus
  • You have had a PAYE payroll scheme that was created and started on or before 28 February 2020
  • You have had fewer than 250 employees on 28 February 2020
  • You are eligible to receive State Aid under the EU Commission Temporary Framework.

The repayment will cover up to two weeks of the applicable rate of SSP, and is payable if a current or former employee was unable to work on or after 13 March 2020 and entitled to SSP, because they either:

  • have coronavirus,
  • are self-isolating and unable to work from home,
  • are shielding because they’ve been advised that they’re at high risk of severe illness from coronavirus.

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.


How do I claim the repayment?

The portal to claim the SSP rebate will launch online on Tuesday 26 May.

To prepare to make a claim, you should keep records of all the SSP payments you wish to claim for, including:

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

You must keep all these records for at least 3 years following your claim.


Is there a maximum that I can claim?

Your claim amount should not be above the maximum €100,000 of state aid under the EU Commission temporary framework for agriculture. This is when combined with other aid received under the framework.

More information from the European Commission is available here

When will this scheme end?

The government have not announced an end-date for this scheme. We will keep you updated as more information emerges.

How does the SSP Rebate Scheme fit with the Scottish Agricultural Wages Order?

At this moment in time, there is no scheme in place which will cover the enhanced minimum rates of sick pay which is payable to agricultural workers in Scotland.

NFU Scotland has asked the Scottish Agricultural Wages Board and Scottish Government to consider extending the rebate scheme to include the Scottish Agricultural Sick Pay (ASP), which is compulsory for agricultural workers, in parity with the SSP Rebate Scheme.

NFU Scotland continues to highlight the significant minimum difference between ASP and SSP and are hopeful a similar scheme will be introduced.


Where can if find out more information about the Scheme?

HMRC have created a list of helpful links about the SSP Rebate Scheme, available here


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