From January 19 2022, the Coronavirus SSP rebate scheme has been reintroduced. However, you can only claim for employees who were off work on or after December 21 2021, with the maximum number of eligible claims as the number of employees you had across your PAE schemes on November 30, 2021.
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)
Work out your claim period
You can claim for multiple pay periods and employees at the same time. The maximum number of employees which you can claim for is the number you had across your PAYE schemes on 30 November 2021.
To complete your claim, you’ll need the:
- Start date of the earliest pay period you’re claiming for – if the pay period started before 21 December 2021, you’ll need to use 21 December 2021 as the start date
- End date of the most recent pay period you’re claiming for – this must be on or before the date you make your claim (because you can only claim for SSP paid in arrears)
You must keep records of Statutory Sick Pay that you’ve paid and want to claim back from HMRC.
In addition, ensure you 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
HMRC may ask to see these records if there is a dispute over SSP payments.
You’ll need to print or save your state aid declaration (from your claim summary) and keep this until 31 December 2024.