If you use an agent who is authorised to do PAYE online for you, they will be able to claim on your behalf.
If you’re unable to claim online an alternative way to claim will be available.
What you’ll need
your employer PAYE scheme reference number
contact name and phone number of someone HMRC can contact if we have queries
UK bank or building society details (only provide bank account details where a Bacs payment can be accepted)
the total amount of coronavirus SSP you have paid to your employees for the claim period – this should not exceed the weekly rate that is set
the number of employees you are claiming for
the start date and end date of the claim period
You can claim for multiple pay periods and employees at the same time. The start date of your claim is the start date of the earliest pay period you’re claiming for. The end date of your claim is the end date of the most recent pay period you’re claiming.
Records you must keep
You must keep records of SSP that you’ve paid and want to claim back from HMRC.
You must keep the following records for 3 years after the date you receive the payment for your claim:
the reason they said they were off work – if they had symptoms, someone they lived with had symptoms or they were shielding
the employee’s National Insurance number
You can choose how you keep records of your employees’ sickness absence. HMRC may need to see these records if there’s a dispute over payment of SSP.
Here’s how you claim
From today (26 May), employers will be able to make claims to the Coronavirus Statutory Sick Pay Rebate Scheme through a new online service. Employers will receive repayments at the relevant rate of SSP that they have paid to current or former employees for eligible periods of sickness starting on or after 13 March 2020.