What is the aim?
- To support employers facing heightened levels of sickness absence due to Covid-19.
What does the SSPRS do?
- It will refund small and medium-sized employers Covid 19 related statutory sick pay (SSP) costs up to 2 weeks per employee.
What is the eligibility criteria?
- Aimed at UK based employers.
- They employed fewer than 250 employees as of 30th November 2021.
- They had a PAYE payroll system as of 30th November 2021.
- At the time of the claim, they have already paid their employees Covid -19 related SSP.
- Employers can claim for Covid 19 sickness absences occurring from 21st December 2021 onwards.
- The 2 week limit is to be reset, so an employer will be able to claim up to 2 weeks per employee, even if they claimed for that employee under the previous SSPRS.
How do you claim?
- Employers will be able to make the claim, through HMRC, from mid-January onwards using the website below:
What records need to be kept?
- The date the employee was off sick.
- Which of those days were qualifying ones.
- The Covid-19 reason for being off sick.
- The employees’ national insurance number.
- The records must be kept for at least 3 years from the date the employer receives the repayment.
- The Government state more guidance is to follow.
Like always, if you have any questions, please do not hesitate to get in touch.