Coronavirus – Payroll and Statutory Sick Pay (SSP)

by | Apr 1, 2020 | News, Payroll

Coronavirus – Payroll and Statutory Sick Pay (SSP)

by | Apr 1, 2020 | News, Payroll

HMRC  has introduced new rules for the payment of Statutory Sick Pay as a result of the Coronavirus Pandemic. In this article we look at the old rules and the new rules, and reassure all clients that we are fully up to speed with these changes and continue to offer an fast, efficient and accurate outsourced payroll service.

What are the Existing Rules for SSP?

By law, employers must pay Statutory Sick Pay (SSP) to employees and workers when they meet eligibility conditions, which include:

  • they’ve been off sick for at least 4 days in a row*, including non-working days
  • they earn on average at least £118 a week (£120 a week from 6 April 2020), before tax
  • they’ve told their employer within any deadline the employer has set or within 7 days

*In other words, SSP is payable from day 4 of sickness.

Coronavirus and SSP

The key points are:

  • Employees and workers must receive any SSP due to them if they need to self-isolate because of coronavirus.
  • Employees who are in self-isolation need to follow their workplace’s usual sickness reporting process.
  • Employees can ‘self-certify’ for the first 7 days off work. This means following their workplace process but not having to get a note from a doctor or NHS 111.

These are HMRC’s new rules for employees who need to Self-Isolate.

SSP will now be available for eligible employees diagnosed with COVID-19 or for those who are unable to work because they are self-isolating

If you’re self-isolating because of coronavirus (COVID-19), you’ll be able to get SSP from the first day instead of day 4. This will begin from 13 March.

The government will allow small and medium-sized businesses (less than 250 employees) to reclaim this SSP for up to 2 weeks.

Employers need to keep a separate record of paid SSP as they will be able to claim this back from HMRC. How you claim this back is not known yet. For all JLP clients we will do this on your behalf and make your claim once we know how.

Contact us for help and advice on SSP or any payroll matter.


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