HMRC has updated guidance on the payment of Statutory Sick Pay (SSP) to confirm that it has now been extended to patients who are told that they must self-isolate prior to surgery, by a doctor or healthcare professional, and are unable to work as a result. SSP will be payable from day one where a period of absence is four days or more. This is in line with payment of SSP to those who are sick or self-isolating due to coronavirus. If an individual is advised to self-isolate for three days prior to surgery, and cannot attend work on the day of the surgery, then they would also be eligible for SSP.
It is the intention that this will support people in adhering to both clinical and public health advice, as it will deliver financial support in the period that they are self-isolating and unable to work. Other SSP eligibility criteria still apply.
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Local lockdown guidance – SSP for shielding 14 September 2020
As guidance relating to the payment of Statutory Sick Pay (SSP) for individuals that are shielding maintains that, although payment for this has been paused on a national level, it is still payable for those who are shielding in an area where local lockdown has been imposed, the CIPP wanted to alert members to guidance that confirms which areas have been placed in local lockdown, and the dates that it was in place for. The advice is that if someone who is shielding is unable to work from home, or at a location outside of the lockdown area then they may be entitled to SSP from their employer, due to the fact that they cannot work because they are shielding. The page ‘Local restrictions: areas with an outbreak of coronavirus (COVID-19)’ will help payroll professionals in establishing if SSP is payable to certain employees in certain areas, and the dates that it can be paid for. Payment of SSP for shielding on a national level was paused from 1 August 2020, so payroll teams need to be aware of this, and be particularly cautions when paying SSP for shielding after this date.
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HMRC webinars: Coronavirus-related measures and the Statutory Sick Pay Rebate Scheme 29 October 2020
As businesses are aware, the Coronavirus Job Retention Scheme (CJRS) is due to close on 31 October 2020, and any claims must be made on, or prior to, 30 November 2020. The Job Support Scheme (JSS) will then open on 1 November 2020, and associated claims can be submitted from 8 December 2020. In addition to this, eligible employers may be entitled to claim the Job Retention Bonus (JRB). Due to all of the changes, HMRC is running a series of webinars, designed to assist employers with the measures implemented to help them, and their employees, through the outbreak of coronavirus, The COVID-19 support for employers is a live webinar, and will provide a roundup of the CJRS, and how to claim. It will also discuss the latest guidance on the JRB, including information on checking if employees are eligible, what can be claimed, and what can be done now to prepare. There will also be an introduction to the JSS, providing detail relating to businesses to ensure that they get the right assistance, at the right time, depending on their situation. The webinars will be updated as and when the latest information becomes available.
Monthly webinars on the topic of the Coronavirus (COVID-19) Statutory Sick Pay Rebate Scheme are also being hosted. These sessions will confirm:
Who can claim
•
• When to start paying Statutory Sick Pay (SSP) • Who can be claimed for • How to make a claim
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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