Last reviewed 6 January 2022
The Coronavirus Statutory Sick Pay Rebate Scheme repays employers the Statutory Sick Pay (SSP) paid to employees. SSP can be claimed for employees who were off work on or before 30 September 2021 and is payable even where individuals no longer work for the business.
Up to two weeks SSP can be claimed where:
an employee has been paid sick pay for an employee who is eligible for sick pay due to coronavirus
the business has a PAYE payroll scheme that was created or started on or before 28 February 2020
there are fewer than 250 employees on 28 February 2020 across all the businesses PAYE schemes.
Due to the difficulties in getting sick notes during the pandemic a doctor’s sick note is not required. The business, however, can require the employee to provide an isolation note from NHS 111 where they are self-isolating or a “shielding note” from their doctor or health authority advising them to shield from the coronavirus where they are at risk of severe illness.
Although claims were to be made before 31 December 2021, the scheme is being re-introduced in mid-January 2022.
Information required to make a claim includes:
the number of employees being claimed for
start and end dates of the claim period
the total amount of SSP being claimed
the business’s Government Gateway ID and password
PAYE reference number
bank or building Society details where the payment is to be made.
The following records must be kept for three years.
The dates the employee was off sick.
The qualifying day dates.
The reason the employee was off work (ill, living with a person with symptoms, shielding, etc).
The employees’ National Insurance number.
Claims can be made here.