Payroll Legislation

Statutory Sick Pay Rebate Scheme

Legislation

Statutory Sick Pay Rebate Scheme

Due Date

Restarted 21 December 2021

Summary

The Statutory Sick Pay (SSP) Rebate Scheme has been temporarily reintroduced to support employers facing heightened levels of sickness absence due to COVID-19.
Small or medium-sized employers with under 250 employees may be eligible to claim SSP costs for up to two weeks per employee for COVID-19 related absences from 21 December 2021.
While this is a reintroduction of the scheme which originally ran until 30 September 2021, it is a new claims period. This means you can claim for up to two weeks of SSP per employee who has needed time off for coronavirus related reasons, regardless of whether you claimed for them under the previous scheme.

Claims can be made retrospectively from mid-January, and the employee must have already been paid the SSP.

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