The HMRC portal is now open for claims.
In response to the effect the Omicron variant is having on businesses, HMRC has reactivated the
Statutory Sick Pay (SSP) rebate scheme. Under the scheme, employers can claim back any Covid-related SSP costs, for up to two weeks per employee.
To be eligible, businesses must have had a PAYE payroll scheme in place on or before 30 November 2021, with fewer than 250 employees enrolled. They must have also already paid their employee's sick pay.
This includes employees that were unable to work on or after 21 December 2021, because:
- They have Coronavirus symptoms
- They tested positive for Covid-19
- Were self-isolating because someone they live with had symptoms or tested positive and the employee was not fully vaccinated
- Were self-isolating because they were notified by the NHS or public health bodies that they came into contact with someone with coronavirus
- Had been advised by letter to shield because they’re clinically vulnerable and at very high risk of severe illness from coronavirus
- Were notified by the NHS to self-isolate before surgery for up to 14 days
The maximum number of employees you may claim for is the number you had on the payroll on 30 November 2021.
While a doctor's fit note is not required to make a claim, an employer may request the employee obtains an isolation note from NHS 111 or a shielding note from their doctor or health authority.
If you’d like to know more please
contact your usual Moore advisor.