COVID-19 Statutory Sick Pay Rebate

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.

Eligibility:

  • Fewer than 250 employees

  • UK Based

  • Had a PAYE payroll system from 30 November 2021

  • Paid their employees COVID-related SSP


Compliance:

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

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