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COVID-19 assistance for SSP

Covid update 12. SSP (Statutory Sick Pay)

HMRC has advised some more details of SSP (Statutory Sick Pay) as it relates to COVID-19 assistance.

This information is current at at 13th May 2020 at 11:00am and will be updated.

  • Government funding only covers up to 2 weeks’ SSP
  • SPP will be repaid to employers from “day one”. That is, the employee does not need the usual three “qualifying days”
  • After the two weeks of funding has expired, normal SSP rules apply
  • This is available only once per employee
  • Furloughed workers who become ill must at least be paid SSP. Can’t claim Furlough assistance if the employee has moved to SSP
  • Employers need to create and maintain records for a period of three years relating to each Covid-19 SSP payment they wish to recover. This includes the dates (which should also be in your payroll software programme), and the reason for incapacity. The employee will not need a sick line. You can choose how you keep your records. HMRC will ask to see those records if there is a dispute over the SSP payment.
  • This only applies to employers with employees under 250 (including “bank” workers)

As at the time of writing, the portal to claim COVID-19 SSP is not available.

We will update ths post when it becomes available.