The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
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, waiting days do not 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:
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
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
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:
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
people are able to claim universal credit and access advance payments up front without the current requirement to attend a jobcentre if they are advised to self-isolate
contributory employment and support allowance is pa
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