The COVID-19 Statutory Sick Pay Rebate Scheme has been reinstated

Posted on 22 February 2022 by Ian Mundy

The COVID-19 Statutory Sick Pay Rebate Scheme is a government strategy to support small to medium businesses during the pandemic. This was closed down last September but has now been introduced as a temporary measure to support employers facing heightened levels of sickness absence due to COVID-19. This will allow eligible employers to claim up to two weeks of SSP if the reason for absence is COVID, occurring from 21st December 2021 onwards.

Employers will be able to make a claim through HMRC from mid-January onwards, using the government website.

Employers must keep records of Statutory Sick Pay that they’ve paid and want to claim back from HMRC. Employers must keep the following records for 3 years after the date they receive the payment for their claim:

  • The dates the employee was off sick.
  • Which of those dates were qualifying days.
  • The reason they said they were off work due to COVID-19.
  • The employee’s National Insurance number.

Who is eligible:

Employers will be eligible for the scheme if:

  • They are UK-based.
  • They employed fewer than 250 employees as of 30 November 2021.
  • They had a PAYE payroll system as off 30 November 2021.
  • They have already paid their employees’ COVID-related SSP.

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