The Statutory Sick Pay (SSP) Rebate Scheme closes on 30 September 2021 which is the same day that the Coronavirus Job Retention Scheme (CJRS) closes.

However, employers have until 31 December 2021 to submit any final claims for SSP rebates.

Who’s eligible?

Small and medium sized employers, defined as those with less than 250 employees, can reclaim up to two weeks SSP from HMRC.  This is providing the SSP paid to employees was for sickness absence or self-isolation which was Covid-19 related and lasted four or more consecutive calendar days. But employers can only claim for absence that occurred on or before 30 September 2021 and only one claim per employee.  

What’s covered?

Repayment will cover up to two weeks SSP under the following circumstances (see link below for further details):

  • They have coronavirus symptoms
  • They are self-isolating on the instructions of the NHS or public health body due to contact with someone with Covid-19
  • They are clinically extremely vulnerable
  • They are required by the NHS to self-isolate for up 14 days before surgery

What’s not?

Employees who are in quarantine following travel abroad do not qualify for the SSP Rebate scheme unless at least one of the above criteria also applies.

Where the sickness was Covid-19 related, the waiting days for SSP purposes are suspended so that the employer can pay SSP from the first qualifying day. 

SSP records must be maintained by employers for 3 years plus the current tax year if they are reclaiming SSP.

All types of employees?

The SSP Rebate scheme covers all types of employees including:

  • full-time employees
  • part-time employees
  • employees on agency contracts
  • employees on flexible or zero-hour contracts
  • fixed term contracts (until the date their contract ends)

Under the current rules this is the only circumstance whereby employers can reclaim SSP.

Further information

Official guidance on how the SSP Rebate scheme works can be found here:

General SSP guidance for employers can be found here:

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