How Is Statutory Sick Pay Reclaimed From HMRC In Relation To Employees Who Were Absent From Work Due To COVID-19?

Posted in : First Tuesday Q&A NI on 3 August 2021
Chris Fullerton
Arthur Cox NI
Issues covered: Statutory Sick Pay; HMRC

Employers can reclaim up to 2 weeks SSP if all of the following apply:

  • Your employee was off work because they had COVID-19 or were self-isolating
  • Your employee was off work because they were shielding – before 26 April 2021 in Scotland, before 12 April 2021 in Northern Ireland and before 1 April 2021 in England and Wales
  • Your PAYE payroll scheme started on or before 28 February 2020
  • You had fewer than 250 employees on 28 February 2020

 Employers can reclaim up to £96.35 a week for each employee if the above apply. Claims can be made via the online service.

This 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 and fixed term contracts.


Back to Q&A's This article is correct at 03/08/2021

The information in this article is provided as part of Legal-Island's Employment Law Hub. We regret we are not able to respond to requests for specific legal or HR queries and recommend that professional advice is obtained before relying on information supplied anywhere within this article.

Chris Fullerton
Arthur Cox NI

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