The
COVID-19 Statutory Sick Pay (SSP) Rebate Scheme was introduced to allow eligible employers with fewer than 250 employees to apply to HMRC for reimbursement of statutory sick pay (SSP) for employees' sickness absences resulting from COVID-19.
The Statutory Sick Pay (SSP) Rebate Scheme closed on 30 September 2021, meaning any Covid-19 absences after 30 September 2021 will not be eligible for a rebate and the statutory sick pay will have to be funded entirely by the employer. If you wish to
make a claim or amend an existing claim, you have until 31 December 2021 to do so.
You will only be able to claim the rebate for employees who were off work on or before 30 September 2021.
How much can I claim?
The rebate can cover up to two weeks of the applicable rate of SSP for each employee.
Am I eligible?
To be eligible to claim the SSP Rebate Scheme you must:
- Be an employer with fewer than 250 employees.
- Have paid SSP to employees for sickness absence or self-isolation due to COVID-19 until 30 September 2021.
There are a number of other conditions and guidance covering absence types, schemes where TUPE has applied, state aid limits and use of agents. A
Moore (South) adviser will be able to assist if you wish to make a claim, make it on your behalf, or provide more information.