Statutory Sick Pay Rebate Scheme

06 - 01 - 2022

Due to the ongoing issues with the Omicron COVID variant and the heightened levels of sickness affecting business the UK Government is reintroducing the Statutory Sick Pay Rebate Scheme (SSPRS). 

Who can claim? 

Small and medium sized employers should be able to claim the rebate. The SSPRS is intended to apply to employers with fewer than 250 employees. 

An employer will be eligible for the scheme if: 

  •  Employer is UK based; 
  •  Employed less than 250 employees as at 30 November 2021; 
  •  Have an active PAYE scheme as at 30 November 2021; 
  •  Have paid their employees COVID related SSP. 

What can be claimed? 

The employer will be able to claim the SSP costs for up to two weeks per each employee who has had to take time off due to COVID. 

Can the employer claim if a claim was made under the previous SSPRS? 

Yes. The two week limit is reset with the reintroduction of the scheme. This means that an employer can claim up to another two weeks regardless of whether they have claimed for that employee under a previous scheme. 

What period will the scheme cover? 

Employers should be able to claim for COVID related sickness absences which occur from 21 December 2021 onwards. The scheme will be continually under review and may cease at any point. 

How and when can an employer claim the relief? 

Employers should be able to claim from Mid-January onwards through the website. 

If you would like to discuss any of the issues noted above please do not hesitate to contact us on: 
01244 625 500 or 01978 364 000 

Whilst all due care and attention has been taken in the preparation of these notes no liability can be accepted for any omission or item contained therein. 

Foremans LLP 
December 2021






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