Amendments to provisions allowing employers to apply to HMRC for refund of SSP where employee’s incapacity related to coronavirus

New statutory instrument

New legislation has been issued that makes amendments to provisions allowing employers to apply to HMRC for refund of statutory sick pay (SSP) where an employee’s incapacity is related to coronavirus (COVID-19).

In particular, the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Amendment) Regulations and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) (Amendment) Regulations 2020 (SI.No.1030/2020) make changes to SI.No.512/2020 and SI.No.513/2020 to -

• amend the meaning of 'in difficulty' in regulation 4 of each instrument for the purposes of employer eligibility in relation to a day of incapacity for work which falls on or after 29 June 2020;
• amend the meaning of period of incapacity for work related to coronavirus for the purposes of regulation 3 of each instrument in relation to a day of incapacity for work which falls on or after 6 July 2020; and
• make changes to the way in which an eligible employer who mistakenly overstated the amount of a claim should correct the error.

SI.No.1030/2020 is available from legislation.org.uk