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SSP rebate scheme reopens to SME employers

The Government has temporarily reintroduced the SSP rebate scheme for COVID-19 related absences.

Who can use it?

You can only claim if you have fewer than 250 employees on 30 November across all of your PAYE schemes. 

What can you claim?

You'll be able to re-claim up to two weeks SSP costs you've already paid for COVID-19 related absence from 21 December 2021. These include people who test positive and those who are self-isolating.

The two week limit per employee has been reset to enable employers who qualify to be able to reclaim, regardless of whether they have previously claimed for employees under the old rebate scheme.

What records do you have to keep? 

You must keep records of SSP that you’ve paid (and want to re-claim) for three years including:

  • The dates the employee was off sick
  • Which of those dates are qualifying days
  • The reason they said they were off work
  • The employee’s National Insurance number.

Currently, employees can temporarily self-certify for up to 28 days of absence and coronavirus- related SSP claims are not subject to the normal three day waiting time.

Has the government updated its guidance?

Not yet. The old guidance is available here and presumably will be updated soon. 

Our Coronavirus updates

We're working hard to keep you up to date with legal developments around Coronavirus. We've set up a portal which includes lots of helpful articles and advice to help you.

If you have a query, that we haven't answered, please contact us.