Coronavirus Statutory Sick Pay Retention Scheme (CSSPRS)


This scheme will allow employers who have less than 250 employees to cover the cost of paying SSP in connection with COVID-19 to employees. Online guidance has been published by HMRC, the details of which are summarised below.

HMRC is currently working to set up a system to allow employers to claim reimbursement. Details of when the scheme can be accessed and when employers can make claims will be announced in due course.

Details of CSSPRS Scheme

  • CSSPRS will repay employers the current rate of SSP paid to current or former employees for periods of sickness on or after 13th March 2020
  • employers can only reclaim the current statutory amount
  • the repayment will cover up to two weeks starting from the first day of sickness if:
    • an employee cannot work because they either have coronavirus; or
    •  cannot work because they are self – isolating at home
  • a fit note is not required to make a claim
  • an employee in respect of whom the claim is made must have been on the payroll by 28 February 2020

Records
Certain records must be kept by employers for at least three years following claims being made, including:

  • the reason the employee could not work
  • details of each period the employee could not work, including start and end dates
  • details of the qualifying SSP days when an employee could not work

national insurance numbers of all employees you have paid SSP to.

Click here for full Government guidance.