Budget 2020 – Statutory Sick Pay

The government will support SME’s with the extra costs of paying COVID-19 related SSP by refunding eligible SSP costs.

The eligibility criteria for the scheme include:

  • the refund will be limited to two weeks per employee
  • employers with fewer than 250 employees will be eligible. The size of an employer will be determined by the number of people they employed as of 28 February 2020
  • employers will be able to reclaim expenditure for any employee who has claimed SSP (according to the new eligibility criteria) as a result of COVID-19
  • employers should maintain records of staff absences, but should not require employees to provide a GP fit note
  • the eligible period for the scheme will commence from the day on which the
  • regulations extending SSP to self-isolators come into force.
  • SSP for eligible individuals (employees who have been diagnosed with COVID-19 or who have been advised to self-isolate) should be paid from day 1 instead of day 4
  • employees who earn less than £118 per week still won’t be eligible for SSP but that the Government are going to make it easier for them to claim Universal Credit or Contributory Employment & Support Allowance & that this change to the rules for claiming these benefits will also extend to self-employed individuals

If you wish to discuss anything, please contact one of our Chartered Tax Advisers.

Contact Us

Our Budget Summary provides an overview of the key announcements arising from the Chancellor’s speech. However, it also looks beyond the headlines and offers details on the less-publicised changes that are most likely to have an impact upon your business and your personal finances.

Visit