Closure of SSP Rebate Scheme and Reintroduction of Waiting Days

The Statutory Sick Pay Rebate Scheme will close on 17 March 2022.

Under the current scheme, employers can claim back up to 2 weeks of Statutory Sick Pay ("SSP") for each employee who received it due to Covid-19, provided that:

  • they have a PAYE payroll scheme that was created and started on or before 30 November 2021; and
  • they had fewer than 250 employees on 30 November 2021 across all PAYE payroll schemes.

The maximum number of employees that an employer can claim for is the number they had across their PAYE schemes on 30 November 2021.

Employers will therefore no longer be able to claim back SSP for their employees’ coronavirus-related absences, including self-isolation, that occur after 17 March 2022.

Employers have until 24 March 2022 to submit any new claims for absence periods up to 17 March 2022, or to amend claims they have already submitted.

Also, after 17 March there will be a return to the normal SSP rules, which means employers should revert to paying SSP from the fourth qualifying day that their employee is off work regardless of the reason for their sickness absence. Currently, provided an employee is absent for at least 4 days due to Covid-19 infection, household isolation or isolation at the behest of NHS Test and Trace, they will be entitled to SSP from the first day of absence.