Employees who are having to isolate after returning from a holiday or business trip are not entitled to SSP if they cannot work from home. If they can work from home, then they can be paid as normal. An employer can ask the employee to take additional holiday to cover this period so that the employee receives pay, alternatively, the employee will be placed on unpaid leave. Employers can choose to pay SSP to employees, however, there is no obligation to. Employers should ensure that they communicate this to employees and employees should communicate with employers so that all parties are aware of the situation before it occurs.#
Employees should be reminded that if they break quarantine rules, a fine of £1,000 can be imposed.
SSP is payable when an employee:
•
Has coronavirus
• Has coronavirus symptoms, for example a high temperature, a new continuous cough, or a loss of, or change in, sense of smell or taste • Someone in their household has coronavirus symptoms • Has been told to 'shield' by the NHS because of an underlying health condition • Has been told to self-isolate by a doctor or NHS 111 • Has been told to self-isolate by a government 'test and trace' service, because they've been in close contact with someone who tested positive ('NHS Test and Trace' in England, 'Test and Protect' in Scotland or 'Test, trace, protect' in Wales)
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Eat Out to Help Out: briefing pack published 29 July 2020
Ahead of 3 August 2020, when the government’s Eat Out to Help Out scheme begins, HMRC has circulated a briefing pack on the topic.
Businesses are being urged to sign up to the scheme, and to take advantage of its benefits. Thousands of eating establishments have already joined, including big names like Greene King and Wagamamas, which will allow them to give their customers 50% off food and any non-alcoholic drinks, up to a maximum of £10 per head, for every Monday to Wednesday in August. Any participating companies will then be reimbursed for the discount they provide to their customers. It is anticipated that the scheme will support approximately 130,000 businesses, protecting the jobs of up to 1.8 million workers. Eligible establishments are encouraged to register online now before the scheme opens to customers next week. The registration portal will close on 31 August 2020. Food must be consumed on the premises, which must provide its own dining area or share it with another premises that allows customers to dine-in. Places such as restaurants, public houses that serve food and hotel restaurants will be eligible for the scheme. Businesses can submit claims seven days after registration for days that the scheme has been operated on, and can claim once each week in August 2020. Payments will be made within five days of a claim being submitted. Once businesses have registered, they will receive a Welcome letter, promotional poster and a sticker to place in their window to inform customers that they are a member of the scheme. Additional promotional material is available at GOV.UK. Tax agents and other intermediaries are not able to register or submit claims on behalf of their clients. Doing so may trigger a fraud alert which would subsequently mean delays in both registering and claiming. The advice given is that both the registration and the claims processes are easy to do.
The key dates to be aware of are:
• 13 July – 31 August: Registration opens to businesses • 27 July: Restaurant finder goes live at gov.uk/eatout to help customers find which businesses are participating • 3 August: Customers can start using the discount at registered establishments every Monday, Tuesday and Wednesday throughout August
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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