Government support Covid-19 Statutory Sick Pay Rebate Scheme (CSSPRS)

The CSSPRS is available to small and medium sized businesses (businesses with less than 250 employees) to recover from the government up to two weeks Statutory Sick Pay (SSP) which has been paid to the employees due to coronavirus.

The “normal” SSP scheme provides a minimum payment due to employees earning over the NIC lower earning level – £118 per week for 2019/2020 and £120 per week for 2020/2021 who are unwell. The normal scheme applies when the period of sickness continues for at least four consecutive days (including non-working days) and the employee is required to provide a fit note from a doctor if they are ill for more than seven days in a row (again including non-working days). SSP is normally payable by the employer for the period the employee is sick after the first three days for up to 28 weeks cannot be recovered by employers from HMRC.

The CSSPRS applies from the first day employees are not available due to coronavirus. Employees will qualify for a CSSPRS claim is they are unavailable for work because:

1. they have coronavirus symptoms
2. they are self-isolating because they live with someone who has symptoms
3. they are shielding and have been notified by the NHS or their GP to stay at home for at least 12 weeks
4. they are self-isolating because they have been notified by public health bodies they have come in to contact with some who has coronavirus.

Claims under 1) and 2) can be made for periods starting on or after 13 March, under 3) from 16 April and under 4) from 28 May.

A fit note is not a statutory requirement under CSSPRS however employers may require an isolation note (for employees who are self-isolating due to coronavirus) obtained online at https://111.nhs.uk/isolation-note/ or the NHS or GP letter telling them to stay home for at least 12 weeks (in case of high risk or severe illness from coronavirus)

SSP is currently £95.85 per week (£94.25 per week for periods up to 5th April). SSP payments are normally subject to PAYE/NIC deductions, as well as pension auto-enrolment contributions.

The scheme covers all types of employment contracts, including full-time employees, part-time employees, employees on agency contracts, flexible or zero-hour contracts and fixed term contracts (until the date their contract ends) provided the employee earns an average of at least £118 per week for 2019/2020 and £120 per week for 2020/2021. The scheme does not apply to those who are self-employed or those employees who have already exceeded the 28 week maximum SSP period.

Claims can be made under CSSPRS and under the Coronavirus Job Retention Scheme for the same employee however not for the same period of time – a furlough period will have to end for a claim to be made under CSSPRS and a claim under CSSPRS will have to cease in order for an employee to be placed on furlough.

For a claim under this legislation the employee should not be available for work so it will not apply if arrangements are in place for the employee to work from home.

Claims under CSSPRS can be registered through the employers Government Gateway account and to enrolled for PAYE online services. Employers can only make a claim if they have a PAYE payroll scheme which was created and started on or before 28 February.

Claims can be made by tax agents on behalf of employers and WSM will be pleased to assist you with preparing and submitting your claim.

Further updates to this article will be provided as and when further announcements are made however your queries are welcome and if we can provide an answer we will do so.