Covid-19: Statutory Sick Pay Rebate Scheme re-introduced for SME’s


In light of the ongoing Covid-19 pandemic and new Omicron variant, regulations have been temporarily re-introduced to allow businesses to recover Statutory Sick Pay (“SSP”) for Covid-related absences.

The Scheme allows small and medium-sized enterprises (“SMEs”) with less than 250 employees (as at 30th November 2021) to reclaim up to two weeks’ Statutory Sick Pay (“SSP”) for each employee who is absent from work due to testing positive for Covid-19 or having to self-isolate due to possible infection.

The regulations operate in a similar manner to the previous Statutory Sick Pay Rebate Scheme (“SSPRS”) which was put into place between May 2020 to September 2021.

Claims can be made for absences which occurred on or after 21 December 2021 and must be submitted to HMRC by 24 March 2022, which is when the Scheme will also end.

These changes are alongside the Government’s ‘support package’ for businesses affected by the pandemic, including an extension on the time that employees are able to self-certify sickness absence without the need for medical evidence and the announcement to offer £1 billion in support for businesses in the hospitality and leisure sectors.

If you would like any further information in relation to this topic, please contact a member of the Employment team.


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