Statutory Sick Pay rebate scheme launching on 26 May

2 mins

Posted on 19 May 2020

From 26 May, small and medium-sized employers will be able to claim back Statutory Sick Pay paid to employees off work due to coronavirus.

The Coronavirus Statutory Sick Pay Rebate Scheme was announced in the Budget. It allows small and medium-sized employers with fewer than 250 employees to apply to HMRC to recover the costs of paying coronavirus-related SSP. 

The repayment will cover up to 2 weeks of SSP and is payable if an employee is unable to work because they:

  • Have coronavirus symptoms
  • Are self-isolating because someone they live with has symptoms and they are unable to work from home
  • Are shielding and have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks

Employers will be able to claim for sickness absences of current and former employees

  • Starting on or after 13 March 2020, for employees who had coronavirus or the symptoms of coronavirus or who were self-isolating because someone they live with has symptoms
  • Starting on or after 16 April 2020, for employees who were shielding because of coronavirus

Employers are eligible if they have a PAYE payroll scheme that was created and started before 28 February 2020 and they had fewer than 250 employees on 28 February 2020. They will also need to have registered for PAYE online. 

Further information on reclaiming can be found here 

The articles published on this website, current at the date of publication, are for reference purposes only. They do not constitute legal advice and should not be relied upon as such. Specific legal advice about your own circumstances should always be sought separately before taking any action.

Back to top