What rights do employers have to claim a refund of Statutory Sick Pay paid to employees under the current legislation?

Posted in : First Tuesday Q&A NI on 1 February 2022
Chris Fullerton
Arthur Cox NI
Issues covered: SSP; Reclaiming Sick Pay

Under the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2022, small and medium size employers can reclaim some or all of their Statutory Sick Pay costs from HMRC. Under the legislation, the ‘eligible employer’ is the one who on the 30th November 2021, had fewer than 250 employees enrolled in all PAYE schemes operated by the employer and on the 31st December 2019 was not already in difficulty.

The total amount recoverable from HMRC under these regulations is limited to £192.70 per employee provided that the employee’s incapacity to work is related to the coronavirus and that said incapacity is on or after the 21st December 2021. The

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Back to Q&A's This article is correct at 01/02/2022

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

The main content of this article was provided by Chris Fullerton. Contact telephone number is 028 9023 0007 or email Chris.Fullerton@arthurcox.com

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