At Budget 2020 the Chancellor announced details about a new coronavirus (COVID-19) Statutory Sick Pay Rebate Scheme.
This scheme will allow small and medium sized employers, with fewer than 250 employees, to apply to HMRC to recover the costs of paying Statutory Sick Pay to their employees.
Today HMRC has published new online guidance which includes information about who can use the scheme and the records employers must keep.
HMRC is working urgently to set up a system for reimbursement. Existing systems are not set up to facilitate payments to employers.
Details about when the new Statutory Sick Pay Rebate Scheme can be accessed and when employers can make a claim will be announced as soon as possible.
We will continue to update you and the new GOV.UK guidance when these details are available.
HM Revenue and Customs