Statutory Sick Pay (SSP) rebate scheme reopens for small businesses

A reminder that the Statutory Sick Pay (SSP) rebate scheme has been reintroduced by HMRC for employers with fewer than 250 employees for COVID-related sickness occurring from 21 December 2021.

The SSP rebate scheme has been reintroduced as part of the £1bn support package for businesses impacted by the Omicron variant of COVID-19, as announced by the Chancellor on 21 December. Read more here.

Eligibility criteria

Employers will be eligible for this support if they:

  • are UK based;
  • employed fewer than 250 employees on 30 November 2021;
  • had a PAYE scheme in place on 30 November 2021; and
  • have paid their employees’ COVID-related SSP.

What you can claim

Employers are able to submit claims for employees that were unable to work on or after 21 December 2021 because they:

  • had Coronavirus symptoms
  • tested positive for Covid-19
  • were self-isolating because someone they live with had symptoms or tested positive and the employee was not fully vaccinated
  • were self-isolating because they were notified by the NHS or public health bodies that they came into contact with someone with coronavirus
  • had been advised by letter to shield because they’re clinically vulnerable and at very high risk of severe illness from coronavirus
  • were notified by the NHS to self-isolate before surgery for up to 14 days

While a doctor’s fit note is not required to make a claim, an employer may request the employee obtains an isolation note from NHS 111 or a shielding note from their doctor or health authority.

Employers are able to make more than one claim per employee but cannot claim for more than two weeks in total.

Records you must keep

As a reminder, employers must keep records of SSP that they have paid and wish to claim back form HMRC for a period of three years after the date the employer receives the payment.

This includes:

  • the dates the employee was off sick;
  • which of these dates were qualifying days (i.e. the days that the employee would normally work);
  • the reason they said they were off work due to COVID-19; and
  • the employee’s national insurance number.

Get in touch

If you would like some advice regarding your claim for SSP, or would like support with issues you may be experiencing due to ongoing uncertainty regarding the Omicron variant, please speak to your usual PM+M representative, or get in touch by emailing payroll@pmm.co.uk.

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