This article is updated with information from the year 2023. It provides instructions on how to make a claim for Statutory Sick Pay (SSP).
SSP is a payment made to an employee by an employer if the employee is unable to work due to illness or injury. This article will explain the process to make a claim for SSP and answer the question: Can an employer claim back SSP?
We will also provide advice on what employers need to do when making a claim and the regulations that apply to SSP.
An employer can claim back Statutory Sick Pay (SSP) from HM Revenue and Customs (HMRC) in certain circumstances. This includes the situation where SSP has been paid for a period of more than two weeks and the employee was subsequently found to be not entitled to it. It is important to note that from 6 April 2020, the Coronavirus Statutory Sick Pay Rebate Scheme was launched to provide employers with a refund of SSP paid to employees due to COVID-19.

The scheme is available to employers with fewer than 250 employees and allows them to claim back up to two weeks of SSP. It is applicable to employees who have been off work due to COVID-19 from 13th March 2020 to 5th April 2021. Employers must keep records of their SSP payments to be eligible to make a claim.
The scheme will be open until 31st March 2023 and employers can claim up to the maximum of two weeks of SSP paid per employee. Claims must be made in the same tax year in which the SSP was paid. HMRC will review all claims before paying out any refunds.
Employer's Right to Recover Statutory Sick Pay
An employer has the right to reclaim Statutory Sick Pay (SSP) from the government. This is done by submitting a claim to HM Revenue and Customs (HMRC). The employer must provide evidence that they have paid the SSP.
The evidence must include a payslip and any other documents that show the employee’s period of sickness and the amount of SSP paid. Employers must submit their claim within three months of the end of the month in which the SSP was paid.

The HMRC will then assess the claim and decide whether to make a payment. Employers should be aware that any repayment of SSP is subject to tax and National Insurance contributions.
Employers should also note that they cannot reclaim SSP if the employee has already received SSP from another employer or from the government. Any repayment received must be passed on to the employee.
Claiming SSP for Limited Companies
Making a claim for Statutory Sick Pay (SSP) for Limited Companies
To make a claim for SSP, you must first complete a form from the Government website.
It will ask for details about the company and the employee's average earnings over the last 8 weeks.
You must then submit the form with a valid bank account and the employee's National Insurance number.
Once the claim is received, the money should be paid into the company's bank account within 14 days.
It is important to note that SSP can only be claimed for employees that are ill for more than 4 days and who meet the eligibility criteria.
For any employee that is ill for less than 4 days, they cannot be paid SSP and must be paid through the company's own arrangements.
It is also important to remember that the company is responsible for paying any SSP that is due to the employee, and it must be done within the legal time frame.
If the company does not pay the SSP within this time frame, then they may face penalties from HMRC.
Small Employers: Claiming SSP Back
Small employers can reclaim Statutory Sick Pay (SSP) paid to current or former employees.

To make a claim, employers must:
- Check if they’re eligible to receive the money back.
- Complete an Employer Refund form.
- Send the completed form together with the necessary evidence.
Evidence is required to prove an employee was off work due to sickness.
This can include:
- Medical evidence.
- Doctor's fit note.
- Statement from the employee.
Employers must submit their claims within three months of the end of the tax month they’re claiming for.
They can check the amount they’re claiming before submitting the form.
Employer Costs for SSP
Making a claim in relation to Employer Costs for SSP can be done in various ways.

The first step is to gather the necessary evidence. This may include pay slips, tax documents, and any other forms of evidence related to the claim.
The next step is to calculate the amount of the claim. This is done by taking the total cost of the SSP over the period of time and dividing it by the number of days the SSP was paid out.
Finally, make the claim. This can be done in writing or verbally. It is important to include all the necessary information, such as the amount of the claim and the evidence to back it up.
for statutory sick pay

Accordingly, employers have the right to reclaim Statutory Sick Pay if they have paid it out to an employee, but they must follow the correct procedures and make the claim through HMRC. It is important to make sure that all the relevant information is available before making a claim, and to keep copies of the claim and any other related documents. Making a claim for Statutory Sick Pay is a straightforward process, and an employer can easily reclaim the money that has been paid out.
It is important to remember that if an employer does not make a claim for Statutory Sick Pay, they may be liable for a penalty. However, if they follow the correct procedures and make the claim, they can quickly and easily reclaim the money that has been paid out.
Can an employer claim back SSP? This is an important question for many employers in the UK, and the answer has recently changed. According to the latest information from 2023, employers can make a claim for SSP from HMRC if they have paid out SSP to their employees. This may be due to illness, maternity leave or other reasons. If you think you may be eligible for a claim, it is wise to check the current guidelines and make a claim as soon as possible.
If you're considering making a claim for SSP, it is important to familiarise yourself with the latest rules and regulations. The guidelines are frequently updated, so it is best to review them regularly and keep up to date with the latest information. We suggest you revise the article periodically to ensure you have the most up-to-date information available.
If you would like to know other articles similar to Can an employer claim back ssp updated this year 2025 you can visit the category ClaimCorner.
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