Coronavirus (COVID-19), statutory sick pay (SSP) and NIC

Produced by Tolley
  • (Updated for Coronavirus (COVID-19))

The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Coronavirus (COVID-19), statutory sick pay (SSP) and NIC
  • The coronavirus statutory sick pay rebate scheme
  • Details needed to make a claim
  • Eligibility
  • Employee eligibility
  • Record keeping
  • NIC easement for employees working temporarily in the UK

Coronavirus (COVID-19), statutory sick pay (SSP) and NIC

Following Spring Budget 2020, statutory sick pay (SSP) rules were changed temporarily to help workers affected by the coronavirus (COVID-19) outbreak. The Chancellor confirmed the Prime Minister’s previous announcement that SSP will be paid from day 1 rather than day 4. Updated guidance on the GOV.UK website sets out that for those in self-isolation due to coronavirus from 13 March 2020, waiting days need to be observed, but before that, the waiting days need to be observed as usual. This has been brought into legislation via various statutory instruments.

Guidance for businesses on the help available along with videos and webinars can be found here.

The following new measures were announced:

  1. SSP is extended on a temporary basis to cover individuals who are unable to work because they have been advised to self-isolate, as well as people caring for those within the same household who display coronavirus symptoms and have been told to self-isolate

  2. self-isolating employees are able to obtain a notification via NHS111, which they can use as evidence for absence from work ― this is intended to take pressure away from GPs

  3. employees may request a ‘shielding note’ or letter from their doctor or health authority advising them to shield which may be used as proof of a valid claim for SSP due to coronavirus. See Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)

Spring Budget 2020, paras 1.94, 1.95

Self-employed individuals and employees below the lower earnings limit who are not eligible for SSP can more easily make a claim for universal credit or contributory employment and support allowance:

  1. for the duration of the outbreak, the requirements of the universal credit minimum income floor are temporarily relaxed for those who have coronavirus or are self-isolating according to Government advice, ensuring self-employed claimants will receive support

  2. people are able to claim universal credit and access advance payments up front without the

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