Statutory Sick Pay Rebate for coronavirus related absences
Published 13 October 2022
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Project objectives
The Statutory Sick Pay Rebate Scheme (SSPRS) was a temporary measure to support employers facing disproportionate levels of employee sickness absence due to Covid-19. Small and medium sized employers were able to claim back up to two weeks of Statutory Sick Pay (SSP) paid to employees who have taken Covid-19 related sickness absence. This included employees who tested positive for the virus, as well as those self-isolating in accordance with government public health guidance.
The government announced the first SSPRS at Spring Budget 2020, supporting employers who had fewer than 250 employees. The scheme opened for new claims on 26 May 2020 and closed on 30 September 2021, whilst levels of sickness and self-isolation were low, and at the same time as the Coronavirus Job Retention Scheme.
On 21 December 2021, as part of the support package to help businesses impacted by Omicron, the SSPRS was reintroduced for employers with fewer than 250 employees. Eligible employers were once again able to claim up to two weeks of SSP per employee for Covid-related absences. The HMRC claims system opened on 19 January 2022, and employers had until 24 March to make claims for absences occurring between 21 December 2021 and 17 March 2022.
This screening equality impact assessment relates to the operational delivery of the above noted policy.
Customer groups affected
Every PAYE scheme up to a combined 249 employees per employer.
What customers needed to do
What customers needed to do as a result of the change
Employers needed to access a stand-alone digital service (ensuring have government gateway credentials), or, if they were registered as digitally excluded with HMRC, call HMRC contact centre to complete application (manual process).
How customers accessed this service
Employers needed to access the service via the internet to confirm their eligibility. If they were registered as digitally excluded, they could call HMRC to complete their claim using the manual process.
When customers needed to do this
The deadline for claims was 31 December 2021 for the original scheme. The second scheme closed on 17 March 2022, with one week for employers to make retrospective claims up until the 24 March 2022.
Assessing the impact
Before the scheme started, we assessed the equality impacts on all the protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and section 75 of the Northern Ireland Act:
- racial groups
- sex
- gender reassignment
- sexual orientation
- pregnancy and maternity
- marriage and civil partnership
- people with dependents and those without
- political opinion (for Northern Ireland only)
There is no evidence to suggest any specific impacts on those customers within any of the protected characteristic groups (listed above).
The following equality impacts were identified:
Disabled and not disabled
Impact on customers
Consideration should be given to customers who use screen readers to access digital content. Consideration should also be given to potential accessibility issues for customers within this protected characteristic group.
Mitigation provided
HMRC provides additional assistance for customers who are deaf or hearing impaired, blind or partially sighted.
Digital content can also be provided in a variety of formats, including hard copy, on request. Formats available include braille, audio, large print. There is also a zoom facility to increase and reduce font sizes of online content.
Government Digital Service (GDS) assess and sign-off aspects of HMRC’s digital design to ensure that it meets accessibility requirements such as for the use of screen reader users.
All GOV.UK content, adheres to national and internationals standards such as World Wide Web Consortium (W3C).
HMRC’s Extra Support Team service can be accessed by customers who cannot, for whatever reason, interact with HMRC digitally or who need additional support and reassurance.
Age
Impact on customers
Customer insight suggests some potential differences in digital access among customers in different age groups.
Mitigation provided
HMRC’s Extra Support Team service can be accessed by customers who cannot, for whatever reason, interact with HMRC digitally or who need additional support and reassurance. Channel Shift strategies are considering the impact of age on digital capability so that access to alternative services is maintained for those customers who choose not to interact digitally.
Religion or belief
Impact on customers
The intrinsic values of some religions, such as Judaism (Sabbath) and Islam (Ramadan) limit the times of day or week when customers in this group can interact with HMRC Services.
Some religious groups, such as the Plymouth Brethren, follow rules related to computer use that may affect access to digital services.
Mitigation provided
Digital provision offered individuals in this group the choice to self-serve outside of conventional business hours to suit their needs. A manual process was also in place for employers who are registered with HMRC as digitally excluded.
Agents could claim on behalf of employers.
People who use different languages (including Welsh language and British Sign Language)
Impact on customers
The population consists of a diverse range of people who use different languages, including the Welsh language and British Sign Language. Communication in English may not always be suitable for this group.
Mitigation provided
Existing forms impacted by CVN-19 SSP (The COVID 19 Statutory Sick Pay Rebate scheme) were amended. Any new forms for employers or articles created by it were made available in both English and Welsh languages via GOV.UK. These were also accessible in alternative formats on request.
HMRC is working with Groups such as the Royal Association for Deaf people (RAD) to co-develop support material for people who do not use English as a first language (including British Sign Language) to explain how to communicate with HMRC using digital services.
Opportunities to promote equalities
We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group.
The following opportunities were identified:
HMRC’s Needs Enhanced Support service to provide support, engagement and builds confidence for customers interacting with HMRC to level the playing field for those of different age groups and digital awareness.
A full equality impact assessment is not recommended.