A new website for the Coronavirus Statutory Sick Pay Rebate Scheme will launch on 26 May.
This was announced during the Budget as part of a package of support measures for businesses affected by the COVID-19 outbreak.
The scheme will allow small and medium-sized companies, with fewer than 250 employees, to apply to HM Revenue & Customs to recover the costs of paying coronavirus-related SSP for up to two weeks.
Employers will be able to make their claims through a new online service from 26 May. This means they will receive repayments at the relevant rate of SSP that they have paid to current or former employees for eligible periods of sickness starting on or after 13 March 2020.
Employers are eligible if they have a PAYE payroll scheme that was created and started before 28 February 2020 and they had fewer than 250 employees before the same date.
The repayment will cover an employee who has been unable to work because they have coronavirus; are self-isolating and unable to work from home; orare shielding because they’ve been advised that they are at high risk of severe illness from coronavirus.
Secretary of state for the Department of Work and Pensions Therese Coffey said: “We are committed to supporting Britain’s small and medium-sized businesses through this pandemic with a comprehensive package of support.
“This rebate will put money back in the pockets of millions of employers, ensuring they can hit the ground running as the economy re-opens.”
Angela MacDonald, HMRC director general of customer services, said: “Our teams have worked hard to deliver this scheme for employers and their employees, to ensure they get the support they need. We want employers to be secure in the knowledge they will receive help as they care for their staff during this difficult period.”
The current rate of SSP is £95.85 per week. Employers should keep records of all the SSP payments that they wish to claim from HMRC.