The furlough scheme has been extended until October, however from August employers must pay National Insurance and pension contributions, then 10% of pay from September, rising to 20% in October.
The HMRC has updated its guidance on how to manually calculate Statutory Sick Pay (SSP) and added information on how to deal with SSP for employees self-isolating due to coronavirus (COVID-19).
The guidance confirms that, for employees who self-isolated prior to 13 March 2020, the three waiting days would still be applicable and SSP would be payable from the fourth ‘qualifying day’, and not from day one.
Any employees who self-isolated from 13 March 2020 onwards, would be entitled to payment of SSP from the first ‘qualifying day’ that they are absent from work, providing they are off for a minimum of four days in a row.
The main difference is that the waiting days do not have to be served.