HMRC has reopened a claims portal for small employers to again claim refunds for coronavirus (COVID-19)-related sick pay.
The reopening follows the announcement of the reintroduction of the Statutory Sick Pay Rebate Scheme (SSPRS) for employers with fewer than 250 employees on 21 December 2021 by the government.
The maximum claim per employee is two weeks at the statutory sick pay (SSP) rate of £96.35 per week (£192.70 in total). The employer's claim is also capped at the number of employees in its PAYE scheme on 30 November 2021.
The claims portal reopened on 19 January 2022 and employers can check the eligibility of their claims on GOV.UK.
HM Treasury and HMRC have not announced an end date for the SSPRS. However, the legislation states that a claim may not be made after the end of 24 March 2022. The same end date applies for Northern Ireland.
The Institute of Chartered Accountants in England and Wales (ICAEW) said: 'There is an inevitable time lag between absence periods and having the information to make a claim (particularly when claims are made by agents). Therefore, there will hopefully be a realistic window between the end date for the SSPRS and the date that the claims portal will close.'