SSP can be recovered from HMRC from the first day of sickness / absence for coronavirus related cases.

The SSP recovery also applies if a director is absent from work for the same reason and is paid through the businesses payroll.

To be eligible for SSP, the employee needs to earn on average at least £118.per week. The current rate of SSP is £94.25 per week, so for a 14 day period of absence, the maximum recoverable is £188.50.

An online portal, to make claims for  SSP recovery, is due to be opened by HMRC on 25 May 2020.

If we are running your payroll and you have someone off sick, can you send us an email and we will advise you how to recover the SSP.