13 August 2020
We reported the news that, from 1 August 2020, any employees who were shielding would no longer be entitled to Statutory Sick Pay (SSP) as those who were previously advised to shield could return to work from this date, providing that their workplace was Covid-secure. However, GOV.UK guidance seems to provide conflicting information on this point.
Some of the available guidance actually still cites shielding as a reason for payment of SSP.
Statutory Sick Pay (SSP):
“You also get SSP if you’re taking extra precautions because you’re at high risk of severe illness from coronavirus (known as ‘shielding’).”
However, other guidance seems to suggest otherwise.
Guidance on shielding and protecting people who are clinically extremely vulnerable from COVID-19:
“As of 1 August, you are no longer eligible for Statutory Sick Pay (SSP) on the basis of being advised to shield by the government. Your employer should help you to transition back to work safely and support you to maintain good hand hygiene and distancing practice in your workplace if you are unable to work from home.” In order to clarify the definite position on this fact, contact was made with the Department for Work and Pensions (DWP), who confirmed that shielding is still grounds for payment of SSP in areas in which local lockdown is being imposed. At a national level it is paused, and not stopped completely, so eligibility for SSP for anybody shielding does exist, but in a very targeted way at the moment.
The DWP, in conjunction with HMRC, will update guidance to provide further clarity shortly.
Back to Contents
HMRC confirms a number of overpayments have been made through the Self-Employment Income Support Scheme 13 August 2020
HMRC has confirmed that there are a number of self-employed individuals who have been paid incorrect amounts under the Self-Employment Income Support Scheme (SEISS), and some people have even been paid the grant in error, and should not have received any financial support at all under the scheme.
Additionally, HMRC has stated that this is only an issue that impacts a small number of people.
The Financial Adviser reported that a HMRC spokesperson said:
“We have robust processes in place to prevent grants being paid incorrectly but a small number of people were paid grants in error and some received an incorrect amount.
“The vast majority of grants were paid correctly but in a very small number of cases not all the information held on a tax return was taken into account when calculating eligibility and grants.
Our top priority has been ensuring self-employed people receive grants quickly while protecting public money from deliberate fraudsters.
On this occasion we will not reclaim these payments to avoid unnecessary hardship for taxpayers who may have already used the money.”
The SEISS was initially launched in May, to help self-employed individuals who did not qualify for the Coronavirus Job Retention Scheme (CJRS). It allowed claimants to receive up to 80% of their earnings, capped at a maximum of £2,500 per month. The scheme was extended to allow for a second and final grant to be paid to eligible individuals,
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
Page 129 of 590
Made with FlippingBook - Online magazine maker