In our Special Budget 2020 newsletter sent out last week, we touched on a range of extra support and measures to assist businesses and workers through the current coronavirus outbreak. 

We thought it would be useful to highlight these measures below:

Several new measures have been announced to help and support businesses through the coronavirus outbreak:

Firstly, The Government have announced that Statutory Sick Pay (SSP) will be payable to any employee who takes time off having exhibited coronavirus symptoms from day 1 of their sick leave as opposed to day 4.

The Government will bring forward legislation to allow small and medium-sized businesses and employers to reclaim SSP paid for sickness absence due to the coronavirus. The eligibility criteria for the scheme will be as follows:

• this refund will cover up to 2 weeks’ SSP per eligible employee who has been off work because of coronavirus
• employers with fewer than 250 employees will be eligible - the size of an employer will be determined by the number of people they employed as of 28 February 2020
• employers will be able to reclaim expenditure for any employee who has claimed SSP (according to the new eligibility criteria) as a result of coronavirus
• employers should maintain records of staff absences and payments of SSP, but employees will not need to provide a GP fit note
• eligible period for the scheme will commence the day after the regulations on the extension of Statutory Sick Pay to those staying at home comes into force
• the government will work with employers over the coming months to set up the repayment mechanism for employers as soon as possible

A new temporary Coronavirus Business Interruption Loan Scheme, delivered by the British Business Bank, will launch in the coming weeks to support businesses to access bank lending and overdrafts. The government will provide lenders with a guarantee of 80% on each loan (subject to a per-lender cap on claims) to give lenders further confidence in continuing to provide finance to SMEs. The government will not charge businesses or banks for this guarantee, and the Scheme will support loans of up to £1.2 million in value. 

All businesses and self-employed people in financial distress, and with outstanding tax liabilities, may be eligible to receive support with their tax affairs through HMRC’s ‘Time To Pay’ service. These arrangements are agreed on a case-by-case basis and are tailored to individual circumstances and liabilities.

If you are concerned about being able to pay your tax due to coronavirus, call HMRC’s dedicated helpline on 0800 0159 559.

The Government will increase the Business Rates retail discount in England to 100% for the 2020 to 2021 tax year for properties below £51,000 rateable value.

The relief will also be expanded to the leisure and hospitality sectors in response to coronavirus.

Businesses that received the retail discount in the 2019 to 2020 tax year will be rebilled by their local authority as soon as possible.

If, immediately before the filing deadline, it becomes apparent that accounts will not be filed on time due to your company being affected by Coronavirus (COVID-19), you may make an application to extend the period allowed for filing.

If you do not apply for an extension and your accounts have been filed late, an automatic penalty will be imposed. The registrar has very limited discretion not to collect a penalty.

Each appeal is treated on a case-by-case basis, and Companies House already have policies in place to deal with appeals based upon unforeseen poor health. Appeals based upon coronavirus will be considered under these policies.

Employees and workers are entitled to receive any SSP due to them if they need to self-isolate because:

• they have coronavirus
• they have coronavirus symptoms, for example a high temperature or new continuous cough
• they've been told to self-isolate by a doctor or NHS 111.

If an employee or worker cannot work, they should tell their employer:

• as soon as possible
• the reason
• how long they're likely to be off for

The employer might need to be flexible if they require evidence from the employee or worker. For example, someone might not be able to provide a sick note ('fit note') if they've been told to self-isolate for more than 7 days.

If someone becomes unwell in the workplace with coronavirus symptoms, they should:

• get at least 2 metres (7 feet) away from other people
• go to a room or area behind a closed door, such as a sick bay or staff office
• avoid touching anything
• cough or sneeze into a tissue and put it in a bin, or if they do not have tissues, cough and sneeze into the crook of their elbow
• use a separate bathroom from others, if possible

The unwell person should either:

• use the NHS 111 online coronavirus service
• call 111, for NHS advice
• call 999, if they’re seriously ill or injured or their life is at risk

It’s best for the unwell person to use their own mobile phone or computer to access these services.

Employees are entitled to time off work to help someone who depends on them (a 'dependant') in an unexpected event or emergency. This would apply to situations to do with coronavirus. For example:

• if they have children they need to look after or arrange childcare for because their school has closed
• to help their child or another dependant if they're sick, or need to go into isolation or hospital

There's no statutory right to pay for this time off, but some employers might offer pay depending on the contract or workplace policy.
 
The amount of time off an employee takes to look after someone must be reasonable for the situation. For example, they might take 2 days off to start with, and if more time is needed, they can book holiday.

The government has said it will make it "quicker and easier" for self-employed people directly affected by coronavirus to access benefits.

The Chancellor said that those on contributory employment and support Allowance (ESA) will be able to claim from day one, instead of day eight.

He is also temporarily removing the minimum income floor from universal credit. The minimum income floor would have taken into account how much you would normally expect to earn in a month when calculating your entitlement to universal credit.

Not having the floor means they will be able to claim for time they spend off work due to sickness.

Last modified on Friday, 27 March 2020