They are eligible if they only receive SSP when they are off sick, or in scenarios where they are not eligible for SSP. Any individuals who already receive full pay for sickness absence are not eligible for the scheme.
SSP enhancements will not be provided in cases where somebody is absent because they have childcare or carer responsibilities, or needs to quarantine after foreign travel, or who cannot work due to being assessed as high risk using the All Wales Covid-19 workforce risk assessment tool. Where employers and employees are eligible to participate in the scheme, there is a process to be followed. Any potential eligible employees are required to submit a brief declaration form, which confirms that they are happy for their personal data to be shared with their local authority to administer the scheme. The employee must inform their employer that they cannot work because of one of the reasons relating to Covid-19, as detailed above. Once the SSP enhancement scheme form has been submitted, employers may pay employees their standard salary, and where hours are irregular, pay should be the average of the last eight weeks’ worth of pay. The employer must then advise the local authority and provide the employee’s National Insurance (NI) number, pay, the dates of absence and the reason for the absence. The local authority will then reimburse the employer accordingly.
Employers and care agencies need to:
Advise staff of the availability of the scheme
• •
Issue declaration forms
• Retain declaration forms for audit and checking purposes, for a minimum of 24 months following the date of the payment • Continue to pay employee or agency staff at full pay • Submit claims to the local authority
The enhanced payment made to employees under the scheme is liable for tax and NI contributions, along with pension and student loan deductions.
The value of the enhanced pay is the difference between SSP (where employees are eligible) and the employee’s usual full pay. For care workers not eligible for SSP, the enhanced pay will equate to 100% of their usual full pay. Organisations are reminded of their duty to comply with GDPR regulations. Care workers could also be eligible for the Self-isolation support scheme if they are in receipt of benefits. This provides a £500 payment to individuals asked to self-isolate if they have Covid-19, or those identified as a close contact by the NHS Wales Test Trace Protect service.
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HMRC Live Webinars 5 January 2021
Employers can now submit claims under the Coronavirus Job Retention Scheme (CJRS) for periods in December, which must be made by 14 January 2021.
To ensure that you have the latest information, HMRC are hosting live Coronavirus Job Retention Scheme webinars, which includes:
• • • •
Who can claim
Who you can claim for
How to calculate what you can claim
How to make a claim
Click here to register your interest to join.
HMRC are also running monthly webinars on the Coronavirus (COVID-19) Statutory Sick Pay Rebate Scheme, offering the latest information on:
•
Who can claim
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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