As we reach the final days of September, we prepare for the closure of the ground breaking Coronavirus Job Retention Scheme (CJRS). The one-of-a-kind scheme launched by Rishi Sunak back in March 2020, has been a lifeline for millions of businesses and employees.
The scheme has seen several variations and numerous extensions. Most recently the reduction to a 60% government contribution with a 20% employer top up for the final months of the scheme.
On 30th September, the scheme will come to a close and the final instalment must be claimed by 14th October, with any amendments being completed by 28th October.
Alongside the announcement of the furlough scheme was the introduction of the Coronavirus Statutory Sick Pay Rebate (CSSPR). This allowed employers to claim up to 2 weeks of COVID-19 related SSP.
The CSSPR could also be claimed if an employee was required to self-isolate, however, this scheme will too end on 30th September.
Unlike the furlough scheme, the claim for CSSPR did not need to be completed within the following month. You can still claim for any COVID-19 related SSP from March 2020 to September 2021. The government have given an extended deadline of up to 31st December to complete any claims.
Employers are eligible for the Coronavirus Statutory Sick Pay Rebate if:
- you have already paid your employee’s sick pay
- you’re claiming for an employee who’s eligible for sick pay due to coronavirus
- you have a PAYE payroll scheme that was created and started on or before 28 February 2020
- you had fewer than 250 employees on 28 February 2020 across all your PAYE payroll schemes
Employees do not have to give you a doctor’s fit note for you to make a claim, but you can ask them to give you either an isolation note from NHS 111, a shielding note or letter advising that they were high risk of severe illness from coronavirus
The scheme covers all types of employment contracts, including:
- full-time employees
- part-time employees
- employees on agency contracts
- employees on flexible or zero-hour contracts
- fixed term contracts (until the date their contract ends)
If you have paid SSP to employees relating to coronavirus, check your records to ensure the rebate has been claimed.
If you require any further information please contact our payroll specialists on payroll@nrbarton.co.uk or call our office on 01942 242 245.
