Coronavirus: Statutory Sick Pay

Last updated on

The Government has passed an emergency COVID-19 Bill to help reduce the spread of coronavirus. Under the new bill, employees will be able to claim Statutory Sick Pay (SSP) from their first day off work for all coronavirus-related absences.

Prime Minister Boris Johnson announced that the new bill was in response to concerns that people who may be showing symptoms of the virus felt that they had little choice but to go to work and risk spreading the virus further.

Normally under the Statutory Sick Pay Act, employees are only eligible for SSP from their fourth day off work; however, the new emergency legislation has been brought in to minimise the spread of and contain coronavirus.

COVID-19 Bill, self-isolation & Statutory Sick Pay

Employees will be able to claim SSP from their first day of sickness with the bill covering the following:

  • individuals who are unable to work because they have been advised to self-isolate;
  • people caring for those within the same household who display coronavirus symptoms and have been told to self-isolate.

The Government has also passed emergency legislation via a statutory instrument to amend the Statutory Sick Pay Regulations. The regulation provides categories of people to be treated as incapable of work for the purposes of claiming SSP.

These regulations declare that a person who is isolating from others according to coronavirus advice is deemed incapable of work.

Coronavirus: important updates to Statutory Sick Pay

Employees who were previously following official advice to shield during the coronavirus pandemic will now no longer be eligible to receive Statutory Sick Pay.

The bill allows employers with fewer than 250 employees on the date of 28 February 2020 to claim a 100% rebate on coronavirus-related SSP for up to two weeks. This is a temporary measure and is set to expire on 12 November 2020.

Employers have been encouraged to use their discretion and not ask for a fit or isolation note for coronavirus-related absences; however, if they require a fit note, employees can receive one from NHS 111.

Employees can obtain a note through an online service for any coronavirus-related absences of more than seven days. They can be accessed through the NHS website and NHS 111 online.

To obtain a note, all that is required is to answer a few questions. Once completed, the isolation note is emailed to the user.

For those who don't have an email address, the note can be sent to a family member or friend or directly to the employer. The service can also be used to generate an isolation note on behalf of someone else.

How to claim coronavirus SSP

The online service to claim SSP was released on 26 May.

To use the service, employers will require their Government Gateway user ID they received when they registered for PAYE Online. If not already registered, they will need to enrol for the PAYE Online service.

If an employer uses an authorised PAYE agent, they can ask their agent to claim their behalf.

Employers who have been unable to claim online should have received a letter informing of them an alternative way to claim. If a letter has not been received, employers are advised to contact HMRC.

What information is needed to claim SSP?

👉 An employer PAYE scheme reference number

👉 Contact name and phone number of someone HMRC can contact

👉 UK bank or building society details (bank account details must be for an account where a BACS payment can be accepted)

👉 The total amount of coronavirus SSP that an employer has paid to employees for the claim period

👉 The number of employees an employer is claiming for

👉 The start and end date of the claim period

Employers can claim for multiple pay periods and employees at the same time. The start date of the claim is the start date of the earlier pay period that is being claimed for and the end date is the end date of the most recent pay period that is being claimed for.

Record keeping

Employers must keep a record of SSP paid that they want to claim back from HMRC. This should be done in the event of any disputes.

The records, which must be kept for a minimum of three years after the payment is received, can be stored in any way an employer chooses.

Which records must be kept?

👉 The dates the employee was off sick

👉 Which of those dates were qualifying days

👉 The reason they said they were off work—e.g. if they had symptoms, someone they lived with had symptoms or they were shielding

👉 The employee’s National Insurance number

Post-holiday isolation

Employees who are required to isolate after returning from a country not listed on the UK’s “no self-isolation requirement” list, and unable to work from home, will not be entitled to receive Statutory Sick Pay.

An employer can request that the employee take annual leave to cover the quarantine period or place them on unpaid leave. In this situation, employers can choose to pay SSP to affected employees but are under no requirement to do so. SSP related to an employee self-isolating after returning from holiday should not be reclaimed via the HMRC’s online service.

Who is eligible for Statutory Sick Pay for all other sicknesses?

For all other non-coronavirus-related illnesses, the regular SSP rules remain in place.

To receive SSP, someone has to be classed as an official employee and earn an average of £118 per week. Zero-hour workers are also entitled to SSP, providing that they meet the qualifying criteria.

An employee must inform their employer that they are sick before their deadline or within seven days of falling ill.

Employees who have already received the maximum SSP amount (28 weeks) will not be eligible, nor will those who are already receiving Statutory Maternity Pay (SMP).

If someone is not eligible for SSP, they may apply for Universal Credit or Employment and Support Allowance (ESA). Employers can use an SSP1 form to support employees with their application.

The PayFit app

At PayFit, we are proud to be able to make quick adjustments to newly implemented regulations. As our software is cloud-based and built using our own coding language, it only ever takes a couple of hours for new regulations to become active on the app.

As a result, all legislation related to coronavirus-related absences has been updated in the PayFit app. This means that there is never any need for any complicated manual calculations.

The app has also been updated to include an "SSP report". This means that app administrators can see how much they can reclaim from HMRC.

If you are interested in finding out how PayFit can help support you with your payroll and HR processes, why not book a demo with one of our product specialists today?

Coronavirus and Statutory Sick Pay.

Coronavirus and Statutory Sick Pay.

PayFit disclaimer

The information contained in this document is purely informative. It is not a substitute for legal advice from a legal professional.

PayFit does not guarantee the accuracy or completeness of this information and therefore cannot be held liable for any damages arising from your reading or use of this information. Remember to check the date of the last update.

PayFit blog author

PayFit blog author


You may also like...

PayFit and Quantico Announce Learning Partnership to Bridge Accountancy-Tech Skills Gap

PayFit is pleased to announce we’ll be sponsoring The Finops Academy, a course aimed to bridge the skills gap between accounting and tech. Find out more.

A Whistlestop Roundup of Accountex 2022: 4 Things We Learned from London's Premiere Accounting Exhibit

Accountex 2022 saw finance brands bring their experiential A-game. Our team soaked up as much information as possible to whip up this roundup of the exhibit’s freshest ideas. Here’s what we learned.

PayFit raises €254 million to strengthen its payroll solution for SMEs

We're delighted to announce that we have raised €254M in a Series E funding round, a record-breaking amount for a French HR Tech.

Stay up to date with the latest payroll, HR & PayFit news...