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15 May, 2020 Open access

Allowing employers to apply to HMRC for refund of SSP where employee’s incapacity related to coronavirus

New statutory instruments

New legislation has been issued in relation to allowing employers to apply for a refund of statutory sick pay (SSP) where an employee's incapacity related to coronavirus (COVID-19).

In force from 26 May 2020, the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2020 (SI.No.512/2020) provide for eligible employers to apply to HMRC for a refund of the cost of paying SSP to their employees where -

The regulations define an eligible employer as an employer who -

NB - the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2020 (SI.No.513/2020) make corresponding provision for employers in Northern Ireland.

SI.No.512/2020 and SI.No.513/2020 are available from legislation.gov.uk