The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the current rate of SSP that they pay to current or former employees for periods of sickness starting on or after 13 March 2020.
If you’re an employer who pays more than the current rate of SSP you can only claim the current rate amount.
The repayment will cover up to 2 weeks starting from the first day of sickness, if an employee is unable to work because they either:
Employees do not have to give you a doctor’s fit note for you to make a claim.
The scheme can be used by employers if they:
The scheme covers all types of employment contracts, including:
We will let you know when the scheme will end.
Connected companies and charities can also use the scheme if their total combined number of PAYE employees are fewer than 250 on or before 28 February 2020.
You must keep records of all the statutory sick payments that you want to claim from HMRC, including:
You’ll have to keep these records for at least 3 years following your claim.