The government is reintroducing the SSPRS to support employers facing heightened levels of sickness absence due to COVID-19. This scheme will refund small and medium-sized employers’ COVID-related SSP costs for up to two weeks per employee.
Fewer than 250 employees
Had a PAYE payroll system from 30 November 2021
Paid their employees COVID-related SSP
Employers must keep records of Statutory Sick Pay that they’ve paid and went to claim back from HMRC.
The following records must be kept for 3 years after the date they receive the payment for their claim:
Dates the employee was off sick
Which of those dates were qualifying dates
The reason they said they were off work due to COVID-19
Employees National Insurance number