Normal Statutory Sick Pay (SSP) can be paid to your employees from the fourth day they are absent from work if they meet the following criteria:
- They are classed as an employee and have done some work for you
- Earn an average of at least £120 per week
- Have been ill for at least 4 days in a row (including non-working days)
The employee would receive £96.35 a week (£19.27 a day) for up to 28 weeks from the employer and this amount cannot be claimed back from the Government.
If your employee cannot work because of Coronavirus, they could be eligible for SSP from the first day they are absent. The employee will be eligible for SSP if they are self-isolating because:
- They or someone they live with has COVID-19 symptoms or has tested positive for COVID-19
- They’ve been notified by the NHS or public health authorities that they’ve been in contact with someone with COVID-19
- Someone in their support bubble (or their ‘extended household’ if they live in Scotland or Wales) has COVID-19 symptoms or has tested positive for COVID-19
- They’ve been advised by a doctor or healthcare professional to self-isolate before going into hospital for surgery
The employer can reclaim up to 2 weeks’ SSP from the Government if the employee has been off work due to Coronavirus for at least 4 days, they employ fewer than 250 employees and the PAYE scheme started on or before 28 February 2020.
You can only claim SSP for an employee who is off work due to Coronavirus on or before 30 September 2021, as the scheme is due to end on this date. You have until 31 December 2021 to submit any final claims.
For more information please see the link below or get in touch with your usual Whiting & Partners contact.