Coronavirus Update - Claiming SSP and changes to Coronavirus Job Retention Scheme

Dear all

I hope all is well.

We just wanted to provide an update on two items as promised:

• Coronavirus Statutory Sick Pay Rebate Scheme

• Changes to Coronavirus Job Retention Scheme

Coronavirus Statutory Sick Pay Rebate Scheme

This scheme is now live and is available to small or medium employers only. That is employers who had less than 250 employees on 28 February 2020. Claims can be made through the scheme if employees have been paid Statutory Sick Pay for coronavirus related absence on or after 13 March 2020.

Employers can claim for up to a maximum of 2 weeks of Coronavirus Statutory Sick Pay for each employee.

More information on how to claim can be found here.

If you are an existing payroll client we can make the claim on your behalf. To do this we will need the following information for each employee you are claiming for:

• Full name

• Dates of time off on sick leave

• Whether the individual:

• Had symptoms

• Lived with someone who had symptoms

• Was shielding

We will then process the claim for you and confirm once done.

Please note this only applies to coronavirus related sickness leave.

Changes to Coronavirus Job Retention Scheme

There are multiple changes coming up to the Coronavirus Job Retention Scheme in the next few weeks.

The most important change is that the scheme will close to new entrants from 30 June. From this point onwards, employers will only be able to furlough employees that they have furloughed for a full 3 week period prior to 30 June.

This means that the final date by which an employer can furlough an employee for the first time will be 10 June, in order for the current 3 week furlough period to be completed by 30 June.

Please note that this does not mean the claim has to be made by then – you will have until the end of July to make the June claim but you will not be able to furlough additional staff effectively from 10 June.

In addition the following changes are coming up in future months:

August: The government will pay 80% of wages up to a cap of £2,500. Employers will pay ER NICs and pension contributions – for the average claim, this represents 5% of the gross employment costs the employer would have incurred had the employee not been furloughed.

September: The government will pay 70% of wages up to a cap of £2,187.50. Employers will pay ER NICs and pension contributions and 10% of wages to make up 80% total up to a cap of £2,500. For the average claim, this represents 14% of the gross employment costs the employer would have incurred had the employee not been furloughed.

October: The government will pay 60% of wages up to a cap of £1,875. Employers will pay ER NICs and pension contributions and 20% of wages to make up 80% total up to a cap of £2,500. For the average claim, this represents 23% of the gross employment costs the employer would have incurred had the employee not been furloughed.

As always please do let us know if you have any question.

Many thanks

Andy