Employment Tax

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

Produced by Tolley
  • 16 Jun 2022 00:33

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 (SSPRS)
  • Details needed for employers to make a statutory sick pay rebate scheme (SSPRS) claim
  • Eligibility for statutory sick pay rebate scheme (SSPRS)
  • SSP Rebate Scheme and State aid
  • Employee eligibility for statutory sick pay rebate scheme (SSPRS)
  • Statutory sick pay rebate scheme (SSPRS) record keeping
  • NIC easement for employees working temporarily in the UK

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

Statutory sick pay (SSP) rules were changed temporarily to help workers affected by the coronavirus outbreak. SSP was paid from day one rather than day four from 13 March 2020 to 24 March 2022 as covered in guidance on the GOV.UK website. Any absences from 25 March 2022 onwards are subject to the usual 3 waiting days.

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

The following temporary measures were announced:

  1. SSP was 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. This ended on 24 March 2022

  2. self-isolating employees were 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 could 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

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