The Statutory Sick Pay Rebate Scheme will close on 17 March 2022.
The scheme enables small and medium-sized businesses to claim money from the Government to cover statutory sick pay for employees affected by COVID-19.
Businesses will no longer be able to claim back Statutory Sick Pay (SSP) for their employees’ coronavirus-related absences or self-isolation that occur after 17 March 2022.
New claims for any periods up to 17 March 2022 must be submitted by 24 March 2022.
Normal SSP rules will resume from 25 March 2022, whereby SSP is paid from the fourth qualifying day the employee is off work, regardless of the reason for the sickness absence.
Scheme recap
The scheme is aimed at employers, enabling them to claim back employees’ SSP relating to Covid-19.
Employers can made a claim if they
- Have already paid their employee’s sick pay (use the Statutory Sick Pay calculator to work out how much to pay);
- Are claiming for an employee who’s eligible for sick pay due to coronavirus (COVID-19);
- Have a PAYE payroll scheme that was created and started on or before 30 November 2021; and
- Have fewer than 250 employees on 30 November 2021 across all their PAYE payroll schemes.
How to make a claim
Before making a claim, a business must have already paid the employee’s SSP.
Claims can be made using the Government’s online service.
The repayment covers up to two weeks SSP starting from the first qualifying day of sickness. The weekly rate for SSP is £96.35. Employers that pay more than the weekly rate of SSP can only claim up to the weekly rate paid.