This week, the formal process to claim back certain Statutory Sick Pay (SSP) payments is launched. From 26 May 2020, employers can register their claim using a new online process.
Making a claim
To use the online service, you will need the Government Gateway user ID you received when you registered for PAYE Online. If you did not register online you will need to enrol for the PAYE Online service.
If you use an agent who is authorised to do PAYE online for you, they will be able to claim on your behalf.
If you are unable to claim online an alternative way to claim will be available.
To make a claim you will need:
- your employer PAYE scheme reference number
- contact name and phone number of someone we can contact if we have queries
- UK bank or building society details (only provide bank account details where a Bacs payment can be accepted)
- the total amount of coronavirus SSP you have paid to your employees for the claim period – this should not exceed the weekly rate that is set
- the number of employees you are claiming for
- the start date and end date of the claim period
You can claim for multiple pay periods and employees at the same time. The start date of your claim is the start date of the earliest pay period you are claiming for. The end date of your claim is the end date of the most recent pay period you are claiming.
Records you must keep
You must keep records of SSP that you have paid and want to claim back from HMRC. You must 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
You can choose how you keep records of your employees’ sickness absence. HMRC may need to see these records if there is a dispute over payment of SSP.