Statutory Sick Pay Rebate Scheme (SSPRS) – Get the Basics Right

Statutory Sick Pay Rebate Scheme (SSPRS) – Get the Basics Right

With so many different Covid-19 related schemes and grants available from HMRC and changes to scheme eligibility criteria and claim dates, we are here to provide support and help you to get the basics right, whether we process your payroll or you process your own payroll in-house.

Sarah Gibbs, Payroll Manager, provides an easy to understand breakdown of the Statutory Sick Pay Rebate Scheme (SSPRS), eligibility criteria and how you can apply.

Statutory Sick Pay Rebate Scheme

The new SSP Rebate Scheme has been introduced from mid-January 2022 and applies where the employee has taken sick leave due to Covid-19 related reasons from the day of the announcement; 21 December 2021. No rebates of SSP can be claimed for periods of absence between 1 October 2021 to 20 December 2021 inclusive, whatever the size of the employer.

A maximum of two weeks of SSP can be claimed per employee, but this ignores any amounts of SSP claimed for the employee under the old SSP (pre-October 2021) rebate scheme.

This is a temporary scheme, but currently there is no indication of when it will close.

Eligibility for the SSP Rebate Scheme

This scheme is for employers with fewer than 250 employees. You can claim back up to 2 weeks of SSP if you comply with the following criteria:

• You are UK based.
• You have already paid your employee's sick pay.
• You are claiming for an employee who is eligible for sick pay due to coronavirus.
• You have a PAYE payroll system as of 30 November 2021.
• You had fewer than 250 employees as of 30 November 2021.

Get the basics right

• The SSP rate is £96.35 per week for 2021/22, although employers can pay a higher level of sick pay, the SSP rate is the maximum that can be reclaimed per employee.
• The 28-week maximum SSP rule has not changed. SSP cannot exceed 28 weeks in any period of incapacity for work (PIW) or series of linked PIWs. Check that SSP was payable in the first place and does not exceed the maximum number of weeks payable.
• The three-day waiting requirement for Covid-19 related SSP has not been reinstated, so SSP for Covid-19 related absences can be paid from the first day of absence until the regulations are reviewed, but the employee must have been absent for a minimum of 4 working days.

Records you need to keep

 You must keep records for 3 years after the date you receive the payment for your claim of SSP that you have paid and want to claim back from HMRC. These records should cover:

• The dates the employee was off sick.
• Which of those dates were qualifying days.
• The reason they said they were off work.
• The employee's National Insurance number.

How to apply

You must pay your employees’ sick pay before you can claim it back. The claim can be made via HMRC online (from mid-January onwards).

If you use an accountant or third party who is authorised to PAYE online for you, they can claim on your behalf.

If you are unable to claim online, then contact HMRC if you don’t receive a letter from them.

HMRC Fact Sheet: get more information here.

How can Haines Watts help?

We advise clients with a broad range of tax, accounting, payroll and CIS related matters across a number of sectors throughout Launceston and the South West.

If you require any assistance for any Payroll, AE Pensions or CIS and any tax and accounting matters, please get in touch with Sarah Gibbs or your usual Haines Watts contact.