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HMRC’s guidance to the SSP (Statutory Sick Pay) Rebate Scheme was updated on 10 November 2021 to reflect that since 1 January 2021 when the UK left the EU state aid rules no longer apply to the UK. But there are two exceptions:

  1. Aid in-scope of the Northern Ireland Protocol
  2. Structural Funds

However, the UK is bound by other international obligations on subsidy control.

Some “de minimis” payments can be disregarded.  But first, employers must calculate the value of any SSP claimed under the SSP Rebate Scheme and all de minimis state aid received from any public authority in the preceding 3 years.  

Covid related

As a reminder, employers (employs less than 250 employees) could claim up to two weeks’ SSP per employee under the SSP Rebate Scheme if an employee was off sick up to 30 September 2021 with: 

  1. Covid-19 related illness
  2. Isolation note from NHS 111 
  3. They have been advised to shield by their doctor or health authority

Employees required to quarantine on return from abroad do not qualify unless they meet the above criteria as well.

The combined total of the SSP rebate and de minimis state aid must be less than 325,000 Special Drawing Rights (International Money Fund unit of currency) subsidy threshold.

Further information

Employers can check to see if the rebate is within the threshold by using the Special Drawing Rights calculator and a link is provided in the guidance.

The deadline for claiming SSP under the SSP Rebate Scheme is 31 December 2021.

Details of the guidance and above link can be found here.

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