Guidance for employers advising how to check if they can claim back for Statutory Sick Pay (SSP) paid to employees in relation to coronavirus has been updated, to confirm what happens for employees who have transferred under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) regulations.
Employers are permitted to make a claim for SSP paid due to coronavirus to employees who have been transferred to them under TUPE, as long as they had:
• A PAYE scheme, which was started and created on or before 28 February 2020 • Fewer than 250 employees (including TUPE transferred employees) across all PAYE schemes as of 28 February 2020
If the employer did not have a PAYE scheme created on or before 28 February 2020 but the previous employer did, then the new employer can make a claim if they had fewer than 250 staff across all their PAYE schemes on that date.
The new employer can only make claims for SSP that has been paid by them, and not for SSP paid by the previous employer.
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‘Shielding’ employees able to return to work from August 26 June 2020
Health Secretary, Matt Hancock, confirmed that any employees who have been ‘shielding’ as a result of COVID-19 will be able to return to work from 1 August 2020 in England.
If a worker is not able to work remotely, and social distancing measures have been implemented within their workplace, then vulnerable people who have been ‘shielding’ will be able to return to the office. This means that the entitlement to Statutory Sick Pay (SSP) for the purposes of shielding due to coronavirus will end. It is believed that approximately 2.2 million people have been advised to ‘shield’ from the rest of the public by the government since 21 March 2020. Individuals identified as being in a vulnerable category and so at higher risk from coronavirus, such as those in a certain age bracket or those with an ongoing medical condition, will also be able to meet in groups of up to six people from 6 July 2020.
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Downloading and accessing BACS reports during coronavirus 30 June 2020
The Bankers Automated Clearing Service (BACS), part of Pay.UK, has circulated an email to remind customers of the importance of keeping up to date with their messaging reports, particularly during the uncertain times we are living in. Reports are time critical, and they must be downloaded and actioned within three working days. Failure to access and action these reports within the stated time frame will mean that payments to accounts, or collections against them may be unsuccessful in the future, which could result in problems relating to failed payments, or unpaid Direct Debits. Both outcomes could potentially lead to increased costs for businesses or unhappy customers, suppliers, and / or employees. As many staff are working remotely, in a bid to prevent the spread of coronavirus, there have been many challenges to standard working practices. The advice provided is that businesses should monitor who can access these reports to ensure that, if key staff members are unavailable, the reports can still be accessed and actioned in their absence. Businesses should also check that staff can access the reports when working remotely as well as when working in the office.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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