Coronavirus Statutory Sick Pay Rebate Scheme

A new online service will be launched on 26 May for eligible employers to recover coronavirus-related statutory sick pay (SSP) that they have paid to their employees.

The Coronavirus Statutory Sick Pay Rebate Scheme was announced in the Budget as part of a package of support measures for businesses affected by the Covid-19 outbreak.

Employers are eligible to for the scheme if they have a PAYE payroll scheme that was created and started before 28 February 2020 and they had (if applicable, in combination with any connected companies or charities) fewer than 250 employees before the same date.

The repayment will cover up to 2 weeks of SSP paid to employees who were eligible to receive it in circumstances where they were unable to work because they either:

  • had coronavirus symptoms;
  • were self-isolating because someone they live with displayed coronavirus symptoms; or
  • were shielding in line with public health guidance

for periods of sickness starting on or after:

  • 13 March 2020, if the employee had coronavirus symptoms or was self-isolating because someone they live with displayed symptoms; or
  • 16 April 2020, if the employee was shielding.

The rate of SSP was £94.25 up to 5 April 2020 and the current rate is £95.85 per week.  Where an employer paid, or pays, more than the rate of SSP in sick pay, they will only be able to reclaim the SSP rate.

For our guidance on eligibility for coronavirus-related SSP and our further comments on the rebate scheme, click here and for the full government guidance on the rebate scheme, click here.