Who is it available to?

Employees including company directors who are paid through PAYE earning an average of at least £118 per week.

What if the employee earns below the lower earnings limit of £118 per week?

You can apply for Universal Credit or new style Employment and Support Allowance.

Under what circumstance can an employee claim SSP?

Employees can claim SSP from their employer if they are too ill to work up to 28 weeks. In addition, due to the pandemic, if employees have been advised to self-isolate including those that haven’t yet shown any signs or symptoms of COVID-19, or have been advised to quarantine themselves if caring for people in the same household due to the Coronavirus.

How much is SSP?

£94.25 per week up to 5 April 2020. It then goes up to £95.85 per week from 6 April 2020.

What evidence will you need to prove you’re off sick due to COVID-19?

Nothing unless your employer needs evidence. In those cases, if you’ve had symptoms you can get an isolation note from NHS 111 online. If you share the same household as someone who has symptoms, you can get a note from the NHS website.

You’re the employer of a small business. Can you claim back the SSP from the government?

Under normal circumstances no but due to the pandemic, businesses that are small and medium sized with less than 250 employees as at 28 February 2020 can claim it back from the government.

How much can be claimed back?

A refund up to 2 weeks’ per eligible employee can be claimed back. If the employee is off for longer, the employer will still have to pay out up to 28 weeks but can only reclaim a maximum of 2 weeks’ from the government.

How does the employer notify HMRC that someone is claiming SSP?

In the usual way through the payroll. If Clarity Taxation processes your wages, notify them when SSP started (and when it finished if you know).

How does the employer claim back the SSP up to 2 weeks’ from the government?

As of 28 March 2020, the rebate scheme is still under development. This does not stop the employee from claiming SSP.

Is SSP available to self-employed people?

Unfortunately not. If you’re self-employed then you can apply for Universal Credit or new style Employment and Support Allowance. The Self-Employment Income Support Scheme may also be available to you.

If you have any specific questions that have not been answered above, please contact us or leave a comment below.