If your Employee is off work due to COVID-19

If your employee is absent due to coronavirus (COVID-19)

You must pay an employee SSP if they are off work for at least 4 days (and fulfil SSP qualifying conditions) and any of the following apply:

• they have coronavirus symptoms
• they are self-isolating because someone they live with has symptoms
• they are self-isolating because they’ve been notified by the NHS or public health authorities that they’ve come into contact with someone with coronavirus
• they have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks (called ‘shielding’)

You must pay them from the first ‘qualifying day’ they are off work on or after:

• 13 March 2020 – if your employee has coronavirus symptoms or is self-isolating because someone they live with has symptoms
• 16 April 2020 – if your employee is shielding
• 28 May 2020 – if your employee has been notified by the NHS or Public Health that they’ve come into contact with someone with coronavirus

A ‘qualifying day’ is a day an employee usually works on.

Reclaiming SSP

You can reclaim up to 2 weeks’ SSP if all of the following apply:

• your employee was off work because they had coronavirus, were self-isolating or shielding
• your PAYE payroll scheme started on or before 28 February 2020
• you had fewer than 250 employees on 28 February 2020

You can reclaim up to £95.85 a week for each employee.

You cannot reclaim SSP if your employee is off sick for any other reason.