HMRC Portal for Statutory Sick Pay Claims due to Covid-19 now open
- By Ross Brinsdon (TLA)
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- 26 May, 2020
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HMRC have now (26 May 2020) opened their portal for making claim for Coronavirus-related (Covid-19)Statutory Sick Pay (SSP)
Therefore, if you’re an employer with fewer than 250 employees, you can now
claim for Coronavirus-related (Covid-19) Statutory Sick Pay (SSP). If you have a tax
agent, they can also make claims on your behalf.
To make a claim now, please use this link: https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-employees-due-to-coronavirus-covid-19
Which employers can use the scheme?
You’re eligible to use the scheme if you meet all of the following criteria:
- you’re claiming for an employee who’s eligible for sick pay due to coronavirus
- you had a PAYE payroll scheme in operation before 28 February 2020
- you had fewer than 250 employees across all PAYE schemes on 28 February 2020
- you’re eligible to receive state aid under the EU Commission Temporary Framework – more information about this can be found on GOV.UK (please use the search term above).
Which employees are entitled to SSP?
The repayment will cover up to two weeks of the applicable rate of SSP, and is payable if a current or former employee was unable to work on or after 13 March 2020 and entitled to SSP, because they either:
- had or have coronavirus
- could not or cannot work because they were/are self-isolating at home
- were/are shielding in line with public health guidance.
Which records should employers keep?
You must keep records of SSP that you’ve paid and want to claim back from HMRC.
You must keep the following records for 3 years after the date you receive the payment for your claim:
- the dates the employee was off sick
- which of those dates were qualifying days
- the reason they said they were off work – if they had symptoms, someone they lived with had symptoms or they were shielding
- the employee’s National Insurance number.
You can choose how you keep records of your employees’ sickness absence. HMRC may need to see these records if there’s a dispute over payment of SSP.
If you’re part of a working household that receives tax credits, you may be eligible for a new one-off payment of £500. The new payment is being introduced to provide extra support when the temporary increase in Working Tax Credit ends as planned on 5 April 2021.
You may get a one-off, tax-free payment of £500 if, on 2 March 2021, you were getting either:
- Working Tax Credit
- Child Tax Credit and were eligible for Working Tax Credit but you did not get a payment because your income is too high to get Working Tax Credit payments
You do not need to contact HMRC or apply for the payment. HMRC will contact you by text message or letter in April 2021 to confirm you are eligible.
If you are eligible, you should get your payment direct to your bank account by 23 April 2021. HMRC have confirmed that you will not see the payment on the online tax credit service.
The payment is non-taxable and will not affect your benefits. You do not need to declare it as income for Self-Assessment tax returns or for tax credit claims and renewals.
