Coronavirus Statutory Sick Pay Rebate Scheme

08 April 2020

Small-and medium-sized businesses and employers can reclaim Statutory Sick Pay (SSP) paid for sickness absence due to COVID-19. You are eligible for the scheme if your business is UK based, small or medium-sized and employs fewer than 250 employees as of 28 February 2020.

The scheme will cover up to 2 weeks’ SSP per eligible employee, who has been off work because of COVID-19, either because they have Coronavirus or cannot work because they are self-isolating at home.

The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the current rate of SSP paid for periods of sickness starting on or after 13 March 2020.

The online service to reclaim SSP is not available as yet. HMRC is working to set up the repayment mechanism for employers as soon as possible.

Employers should maintain and hold records of staff absences and payments of SSP for at least 3 years following a claim.

These records include:

• the reason why an employee could not work
• details of each period when an employee could not work, including start and end dates
• details of the SSP qualifying days when an employee could not work
• National Insurance numbers of all employees to whom you have paid SSP

Employees will not be required to provide a GP fit note in order for their employer to make a claim. 

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