SSP: TUPE transfers

HMRC has updated its guidance Check if you can claim back statutory sick pay paid to employees due to coronavirus (Covid-19) to reflect that SSP paid due to coronavirus can be claimed for employees who have transferred under TUPE. The new employer can claim the SSP if it had a PAYE scheme created on or before 28 February 2020 and fewer than 250 employees across all PAYE payroll schemes on that date. Employers who do not meet these conditions may still be able to claim SSP if the previous employer did meet the conditions, but only in relation to SSP paid by the new employer.

An employee who is in 14-day quarantine (having entered or returned to the UK) and is consequently unable to work during this period, will not qualify for SSP unless they also meet one of the other conditions mentioned in the guidance.