Statutory Sick Pay (SSP) & Isolation
The government has decided to bring the Coronavirus Statutory Sick Pay Rebate Scheme (SSPRS) to an end on the 30th of September 2021. This means that, from the 1st of October 2021, small employers who are currently eligible under the Scheme will no longer be able to claim back statutory sick pay (SSP) for employees unable to work due to COVID-19. Alternatively the employer will have to cover the full cost of SSP which is currently £96.35 a week.
Prior to the COVID-19 pandemic, employers covered the full cost of up to 28 weeks’ SSP for their employees who met the relevant SSP criteria. By law, employers must pay SSP to employees and workers when they meet eligibility conditions.
The scheme only allows you to recover up to two weeks' SSP per employee and is payable from the first qualifying day the employee is off work as the usual rules about 'waiting days' don't apply.
Employees could be entitled to receive SSP if they are self-isolating for any of the following reasons:
- They have tested positive for covid-19
- They have been notified by the NHS or public health authorities that they are a close contact but of course since the 16th of August fully vaccinated close contacts do not need to isolate.
- They have been advised by their doctor or healthcare professional to self-isolate before going into hospital for surgery.
It is important to note that employees are not entitled to Statutory Sick Pay if they're in self-isolation or quarantine after traveling abroad and they cannot work from home.
Record Keeping
Employers need to keep records of SSP if they have paid an employee who was off work because of COVID-19 if the employer wants to reclaim it. They'll need to keep the following records for 3 years after the end of the tax year they paid SSP:
- the dates the employee was off sick
- which of those dates were qualifying days
- the reason they said they were off work
- the employee’s National Insurance number
Employers do not need to keep records of SSP paid to employees who are off sick for another reason. Employers can choose how to keep records of their employees’ sickness absence. The HMRC may need to see these records if there’s a dispute over payment of SSP.
Related Articles:
- Redundancy in the UK: A Guide to Avoiding Unfair Selection
- New Self-Isolation Rules: What the Employer Needs to Know
