Find out if your company is entitled to a Statutory Sick Pay rebate when an employee is absent due to the coronavirus

Businesses can claim back employees Statutory Sick Pay if they have been absent due to the coronavirus. A claim can be made for up to two weeks of an employee’s statutory sick pay if they have been absent for reasons relating to the coronavirus.

Businesses can only claim if the following criteria are met:

  • Employees have already been paid their statutory sick pay
  • Employers are claiming for an employee who has been absent due to the coronavirus
  • The PAYE payroll scheme was set up on or before 28th February 2020
  • The business had fewer than 250 employees on 28th February 2020 across all PAYE payroll systems

Payment will cover two weeks from the first qualifying day of sickness when the employee was not able to work due to:

  • Having coronavirus symptoms
  • Self-isolating because someone in the same household had symptoms
  • Being told to self-isolate by the NHS or health authority
  • Have received a letter advising them to shield
  • The NHS have notified them to self-isolate before surgery

Employees do not require a fit note off their doctor for you to make the claim but you can ask for the following:  

  • NHS self-isolating note
  • Shielding note or letter off their doctor advising them to shield due to serious risk of illness from the coronavirus  

Employers can make a claim for an employee for both the Coronavirus Job Retention Scheme and the Coronavirus Statutory Sick Pay Rebate Scheme however, they cannot claim for the same period of time.

Employers can make more than one claim for the Statutory Sick Pay Rebate Scheme but cannot claim for more than two weeks in total.

An employee who has returned to the UK and is required to quarantine, does not qualify for the rebate unless they are unable to work due to one of the previously mentioned criteria.

HMRC have provided an online service where businesses can make the claim and will make a future announcement when the scheme is set the end.

For further information visit the government website.