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Sick pay and Covid19

The Statutory Sick Pay (Coronavirus) (Funding of Employers' Liabilities) Regulations 2020 and the Statutory Sick Pay (Coronavirus) (Funding of Employers' Liabilities) (Northern Ireland) Regulations 2020 have been made, and come into force on 26 May 2020.

This legislation entitles employers with fewer than 250 employees (as at 28 February 2020) to apply to HMRC for reimbursement of Statutory Sick Pay (SSP) paid for sickness absence due to COVID-19.  This will be limited to two weeks' SSP per eligible employee, and applies where the first day of incapacity due to coronavirus fell on or after 13 March 2020. This includes cases where the employee has coronavirus, is self-isolating due to the risk of coronavirus, or is shielding because they have been advised that they are at high risk.

Posted on 07/09/2020 by Ortolan

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