Businesses with fewer than 250 employees (as of 28 February 2020 on all of their payroll schemes) can now check to see if they can use the Coronavirus Statutory Sick Pay Rebate scheme to reclaim sick pay payed to current or former employees says accountants Kreston Reeves.
Employers can claim back from both the Coronavirus Job retention scheme and the Coronavirus Statutory Sick Pay Rebate Scheme for the same employee, but not for the same period of time.
Employees do not have to provide their employer with a doctor's fit note to enable it to make a claim, but employers can ask they provide a self-isolating note from NHS 111 if they were self-isolating and unable to work due to Coronavirus, or if they have a GP or NHS letter telling them to stay at home for at least 12 weeks because they are at high risk of severe illness from Coronavirus.
The scheme is open to businesses and charities and covers both full and part time employees, employees on agency, flexible or zero-hour or fixed term contracts.
Jennifer Williamson, Partner at Kreston Reeves comments: "The scheme will provide a welcome cash boost to many businesses and will cover up to two weeks Statutory Sick Pay starting from the first day of the sickness if the employee was or is unable to work due to having Coronavirus symptoms, because they are self-isolating or are shielding at home for a 12 week period. The claim period starts from 13 March for employees with symptoms or who were self-isolating, 16 April if they were shielding at home or 28 May if they were notified by the NHS or public health bodies that they've come into contact with someone with Coronavirus."
The weekly rate for sick pay was £94.25 before 6 April and is now £95.85 and further details of how to claim can be found at https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-employees-due-to-coronavirus-covid-19