How does sick pay apply in coronavirus cases, or self isolation?
For employees who are unwell with COVID-19, your normal sickness absence policy would apply. You may also need to pay an employee contractual sick pay in these circumstances if relevant to your organisation.
On the 13th March, The Statutory Sick Pay (General) (Coronavirus Amendment) Regulations 2020 were brought into force.
This includes that SSP is payable to anyone isolating themselves from other people in such a manner as to prevent infection or contamination with coronavirus disease (COVID-19), in accordance with guidance published by Public Health England, NHS Scotland or Public Health Wales.
In addition, the government guidance suggests that the following individuals are considered sick for employment purposes, and should be paid statutory sick pay:
- were self-isolating on or after 13 March 2020 because they or someone they live with had symptoms of coronavirus
- started self-isolating on or after 28 May 2020 because they were notified by the NHS or public health authorities that they’ve come into contact with someone with coronavirus
- were self-isolating on or after 6 July 2020 because someone in their support bubble (or extended household in Scotland or Wales) but not their own household had symptoms or tested positive for coronavirus
- have tested positive for coronavirus since 5 August 2020
- were self-isolating on or after 26 August 2020 because they had been advised to do so by a doctor or healthcare professional before going into hospital for surgery
Please note that individuals who need to self-isolate after entering or returning to the UK and do not need to self-isolate for any other reason are not eligible for SSP.
Read the Q&A’s below for more details.
Coronavirus and Sick Pay FAQ’s
Does an employee need to provide medical evidence for coronavirus related absence?
Employees can self-certify illness for the first 7 days. After that point, employees can get an isolation note from NHS 111 on their website or from the NHS App:
We recommend that employers are flexible around receiving evidence from the employee, for example if an employee is very unwell.
When is Statutory Sick Pay payable from?
The Coronavirus Statutory Sick Pay Rebate Scheme
The government has set up the Coronavirus Statutory Sick Pay Rebate Scheme for employers with less than 250 employees to claim back two weeks of Statutory Sick Pay for employees affected by the coronavirus. The online service to reclaim SSP payments under the scheme went live on 26 May 2020.
Do I qualify for the Coronavirus SSP Rebate Scheme?
You qualify for the Coronavirus SSP Rebate Scheme if you’re an employer and:
- you’re claiming pay for employees eligible for sick pay as a result of the coronavirus.
- you have a PAYE payroll scheme that was created and started on or before 28 February
- you had fewer than 250 employees on or before 28 February
What employment contracts are covered under the Coronavirus SSP Rebate scheme?
All employment contract types including:
- full-time employees
- part-time employees
- employees on agency contracts
- employees on flexible or zero-hour contracts
- fixed term contracts (until the date their contract ends)
What kind of sickness is eligible?
The repayment is designed for sickness pay given where an employee is unable to work because they either:
- have coronavirus (COVID-19) symptoms
- cannot work because they are self-isolating because someone they live with has symptoms
- are shielding and have a letter from the NHS or a GP telling them to stay at home
What is the start date to claim SSP from?
Under the scheme, you can claim repayment for SSP paid for sickness absence starting on or after:
- 13 March 2020 – if your employee had coronavirus or the symptoms or is self-isolating because someone they live with has symptoms
- 16 April 2020 – if your employee was shielding because of coronavirus
- 28 May 2020 – if your employee has been notified by the NHS or public health bodies that they’ve come into contact with someone with coronavirus
- 26 August 2020 – if your employee has been notified by the NHS to self-isolate before surgery (although please note that 3 days of self-isolation is usually required, making the day of the surgery the 4th day. You cannot claim repayment of SSP for the day of surgery or any other days when the absence is not due to coronavirus.)
How much can I get back?
You can use the SSP calculator to work out the exact amount:
Please note that the weekly statutory sick pay rate changed as follows on 6 April:
- £94.25 before 6 April 2020
- £95.85 since 6 April 2020.
- £96.35 since 6 April 2021.
If you pay more than the weekly rate of SSP you can only claim up to the weekly rate of SSP via the scheme.
Do employees need to provide medical evidence for employers to submit a claim to the Coronavirus SSP Rebate Scheme?
Employees do not need to provide a GP’s fit note.
You can ask employees for:
- an isolation note from NHS 111
- or the letter from their doctor or NHS instructing them to stay at home for 12 weeks because they’re at a severe risk of illness from coronavirus.
What records do I need to keep?
The government guidance states that you must keep records of the Statutory Sick Pay you have paid, and want to claim back.
You must retain the following records for 3 years after the date you receive the grant from the Coronavirus Statutory Sick Pay Rebate Scheme.
- 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
How you choose to record this information is up to you, but you must keep the record to provide to HMRC if there is a query over the SSP claim.
You will also need to print or save your state aid declaration (from your claim summary) and keep this until 31 December 2024.
When will the Coronavirus SSP Rebate Scheme end?
This will be confirmed by the government at a later date.
How do I make a claim under the Coronavirus Sick Pay Rebate Scheme?
Before claiming from the scheme, you must have already paid your employee Statutory Sick Pay for the sickness absence.
To make your claim, visit the government gateway.
You will need:
- the number of employees you are claiming for
- start and end dates of your claim period
- the total amount of coronavirus-related Statutory Sick Pay 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
- your employer PAYE reference number
- the contact name and phone number of someone we can contact if we have queries
- your UK bank or building society account details (only provide account details where a Bacs payment can be accepted) including:
- bank or building society account number (and roll number if it has one)
- sort code
- name on the account
- your address linked to your bank or building society account
If you use an agent who is authorised to do PAYE online for you, they will be able to claim on your behalf.
Employers who are unable to claim online should have received a letter on an alternative way to claim. Contact HMRC if you have not received a letter and are unable to make any eligible claims online.
Making a claim under the Coronavirus Statutory Sick Pay Rebate Scheme
The FAQs below cover the government guidance on what to do to make a claim under the Coronavirus Statutory Sick Pay Rebate Scheme.
Before you make a claim, check that you can:
- use the Coronavirus Statutory Sick Pay Rebate Scheme,
- that you’re registered for PAYE Online
- that you have already paid your employees’ sick pay
- work out your claim period.
How do I work out the claim period?
The government guidance suggests that you can claim for multiple pay periods and employees at the same time.
In addition, if you make multiple claims, the claim periods can overlap.
So, to complete your claim you’ll need the start and end dates of the claim period.
For the start date, use the start date of the earliest pay period you are claiming for. However, if this date is before 13 March then use 13 March as the start date.
For the end date, use the end date of the most recent pay period you are claiming for, this must be on or before the date that you are making the claim.
What do I need to make a claim?
The government guidance states that you’ll need:
- the number of employees you are claiming for
- start and end dates of your claim period
- the total amount of coronavirus-related Statutory Sick Pay 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
- employer PAYE reference number
- the contact name and phone number of someone HMRC can contact if they have queries
- your UK bank or building society account details (only provide account details where a Bacs payment can be accepted) including:
- bank or building society account number (and roll number if it has one)
- sort code
- name on the account
- your address linked to your bank or building society account
How can I make a claim under the Coronavirus Statutory Sick Pay Rebate Scheme?
Visit the government gateway to submit the claim:
How long does it take for my claim to be processed?
Allow 6 working days for your claim to be reviewed, and if valid, you will receive payment for your claim into the account you supplied within 6 working days.
HMRC ask that you allow 10 working days before contacting them, if you have made a claim and not received payment or been contacted by them in that time.
We hope you found this article useful. You may find our other coronavirus guides below useful, and please don’t hesitate to contact our team of HR Consultants for further guidance.
