Statutory Sick Pay for employees affected by coronavirus

Updated 26 May 

If you have employees affected by coronavirus, here are the points to be aware of regarding Statutory Sick Pay (SSP):

  • Employees who are advised to self-isolate will need to obtain an alternative to the fit (sick) note by contacting NHS 111. This service will be available in the coming weeks for the duration of the coronavirus outbreak.
  • Full SSP at £94.25 per week for 2019/20 (or £95.85 from 6 April 2020) will be available to eligible individuals (those earning above £118 per week) diagnosed with coronavirus or those who are unable to work because they are self-isolating.
    • Employees who are not eligible for SSP because they earn below the threshold of £118 per week will need to make the claim via Universal Credit.
  • Employers with fewer than 250 employees are eligible to recover SSP in relation to coronavirus. The size of an employer will be determined by the number of people they employed as of 28 February 2020. Further details with a link to making claims are here.
  • The government will refund employers and will be limited to two weeks per employee as a result of coronavirus.
  • Employers should maintain records of staff absences, but should not require employees to provide a GP fit note and instead accept the temporary alternative as mentioned above.
  • Existing payroll & HMRC systems are not designed to facilitate employer SSP refunds. The government will provide details to employers in the coming months in relation to the repayment mechanism.

For more information, please get in touch with your usual BKL contact or use our enquiry form.

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In 2022, Sam won the Taxation’s Rising Star award at the Taxation Awards in and was named in the Accountancy Age 35 Under 35.

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While Jon’s client work focuses on the financial services sector, he also oversees the firm’s assurance service, as well as supporting the trainees following in his footsteps.

ELANA DIMMER

Elana joined us in 2017 as an ACA trainee, after graduating from Durham University where she had studied languages. She is now a manager in our assurance team.

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