How to use the Coronavirus Statutory Sick Pay Rebate Scheme to claim back employees’ Covid-19 related Statutory Sick Pay (SSP).
With this scheme you are able to claim for multiple pay periods as well as multiple employees at the same time.
In order to claim back SSP you will need a start and end date of the claim period. The start date is the earliest pay period you’re claiming for, if the period started before the 13th March you will have to use 13th March as the start date. The end date is the most recent pay period you’re claiming for, which must be on or before the date you claim, as you can only claim for SSP paid in arrears.
What you will need to make your claim:
- You must have a PAYE Online account – Register here
- Number of employees you would like to claim for
- start and end dates of your claim, as discussed above
- the total amount of coronavirus-related SSP you have paid to your employees for the claim period (this should not exceed the weekly rate of SSP that is set)
- your Government Gateway user ID and password that you got when you registered for PAYE Online (if you do not have this find out how to get your lost user ID)
- your employer PAYE reference number
- contact name and number
- your UK bank or building society account details (only provide account details where a Bacs payment can be accepted)
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
- which of those dates were qualifying days
- the reason they were off work e.g. symptoms, someone they lived with had symptoms or they were shielding
- National Insurance number of the employee
HMRC may ask to see these records if there is a dispute over SSP payments.
You’ll also need to print or save your state aid declaration (from your claim summary) and keep this until 31 December 2024.