Coronavirus Statutory Sick Pay Rebate Scheme to be reintroduced

Update: The Statutory Sick Pay Rebate Scheme closes for COVID-19 related absences after 17 March 2022. Employers have up to and including 24 March 2022 to submit any final claims and/or amend claims they’ve already submitted.

On 21 December 2021, the UK Government announced that it would temporarily reintroduce the Coronavirus Statutory Sick Pay Rebate Scheme to support employers facing heightened levels of sickness absence due to COVID-19. The Coronavirus Statutory Sick Pay Rebate Scheme will refund small and medium-sized employers’ COVID-related Statutory Sick Pay (SSP) costs for up to two weeks per employee.

To qualify for the scheme, employers must be a UK-based company with fewer than 250 employees as of 30 November 2021, have a PAYE payroll system as of 30 November 2021 and have already paid their employees’ COVID-related SSP.

Employers will be able to claim the costs for up to two weeks of SSP per employee for COVID-related sickness absences occurring from 21 December 2021 onwards, regardless of whether they have claimed under the previous scheme for that employee.

Employers will be able to make a claim through HMRC from mid-January and the UK Government will keep the scheme under review.

It is important that employers keep records of SSP that they have paid and want to claim back from HMRC. Employers must keep the following records for 3 years after the date they receive the payment for their claim:

• the dates the employee was off sick
• which of those dates were qualifying days
• the reason they said they were off work due to COVID-19
• the employee’s National Insurance number

If you are an existing EQ Accounting department payroll client, we can offer support and make these claims on your behalf.

If you would like more information or support, please contact your usual EQ or EQ contact, or get in touch with us by emailing info@eqaccounting.co.uk.