The claims portal of HMRC is now live as it was announced that small businesses can reclaim refunds for COVID-19 related sick pay.
On 21 December 2021, employers who have employers less than or equal to 250 are eligible for Statutory Sick Pay Rebate as announced by HM treasury. The sickness leaves related to coronavirus are covered by the SSPRS occurring from that date.
An employee can claim the sick pay for a maximum of two weeks. According to the scheme, the employee would get a total of £192.70 i.e. £96.35 per week. The employer’s claim is also capped at the number of employees in its PAYE scheme on 30 November 2021.
19th January 2022 saw the reopening of portal claims and the updates of guidance by HMRC.
HM Treasury and HMRC have not disclosed the deadline for the SSPRS. But, the legislation announced that there should not be any claim after 24 March 2022. The same deadline applies to Northern Ireland. This date is aligned with the expiry date of the Coronavirus Act 2020.
Due to time lag issues, a realistic window will be created between the last date for the SSPRS and the date on which the claims portal will shut.
HMRC is conducting a webinar for employers on the SSPRS on 27 January at 13:45 and 2 February at 11:45.