The Coronavirus Statutory Sick Pay Rebate Scheme allows smaller employers to reclaim some or all of the Statutory Sick Pay (SSP) paid to employees who are absent from work due to a Coronavirus-related absence.
Eligible employers
An employer is eligible to use the scheme if the employer had fewer than 250 employees across all their PAYE payroll schemes on 28 February 2020 and has paid sick pay to an employee who was absent from work as a result of a Coronavirus-related absence.
The ability to reclaim SSP is not limited to that payable to employees with Coronavirus symptoms; it also applies to SSP paid to employees who are required to shield or to self-isolate as a result of Covid-19.
Reclaiming SSP related to periods of self-isolation
An employee is eligible for SSP if:
- they are self-isolating because someone that they live with has Coronavirus symptoms or has tested positive for Covid-19;
- they have been told to isolate by the NHS or a public health body because they have been in contact with someone who has tested positive for Covid-19; or
- they have been notified by the NHS to self-isolate before surgery for up to 14-days.
- started on or after 13 March 2020 where someone they live with has Coronavirus symptoms or is self-isolating;
- started on or after 28 May 2020 where the employee was notified by the NHS that have come into contact with someone who tested positive for Coronavirus; and
- started on or after 26 August 2020 where the employee was notified by the NHS of the need to self-isolate prior to surgery.
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