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Statutory sick pay

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HMRC has updated its guidance on the statutory sick pay rebate scheme so that employers can claim from the first qualifying day the employee is off work, where the employee has been notified by the NHS to self-isolate before surgery. This applies for absences starting on or after 26 August 2020.

Most people are asked to self-isolate for three days before surgery. In this case, the day of surgery will be the fourth day of their period of incapacity for work. Employers cannot claim repayment of SSP for the day of surgery or any other days when the absence is not due to coronavirus.

The guidance also now includes a short note on the potential requirement for employees to self-quarantine for 14 days after returning to the UK from a country or territory not on one of the official travel corridor lists. Employees unable to work as a result will not be eligible for SSP (unless they meet one of the other criteria).

Issue: 1502
Categories: News
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