Anybody who is off work with Corona virus or is self isolating can claim sick pay from day one of their absence. This is 3 days earlier than the normal statutory sick pay.
The concession was introduced in the budget on 11th March.
It is not yet clear how this will be reclaimed but individuals must have evidence of the reason for absence by calling 111. A doctors certificate is not required.
SSP will be paid via the payroll.
Employers were previously not able to reclaim this payment. The Budget concession amended this and employers will be able to recover it. I expect it will be via the NIC contributions on the payroll but it may require a separate application.
I will keep you posted!