SSP Rebate Scheme to Close

The COVID-19 SSP Rebate Scheme will close with effect from 30 September 2021.

This scheme has allowed employers with fewer than 250 employees (as of 28 February 2020) to apply to HMRC for reimbursement of up to two weeks’ statutory sick pay (SSP) per eligible employee for absences taken due to COVID-19. After 30 September, the funding of SSP will revert back to being met entirely by the employer: any absences after that date, which are related to COVID-19, will not be eligible for rebate.

It is also worth noting that employers will not be able to make a claim for any eligible SSP costs incurred up to and including 30 September after the earlier of (i) 31 December 2021 or (ii) one year after the last qualifying day in the period of incapacity for work to which the SSP costs relate.

For the government’s updated guidance to employers for claiming under the scheme, click here.

If you would like any advice in relation to the above changes, please contact a member of our employment team to arrange an appointment.