What is the SSP rebate scheme?
The rebate scheme was announced by the Chancellor following the Coronavirus outbreak in March 2020, allowing employers with less than 250 employees to claim back a maximum of 2 weeks’ statutory sick pay paid to employees who were off work due to the following Covid-19 related reasons (up to 30th September 2021):
- had coronavirus symptoms (on or after 13th March 2020)
- were self-isolating because someone they live with had symptoms (on or after 13th March 2020)
- had been advised by letter to shield because they were clinically extremely vulnerable and at very high risk of severe illness from coronavirus (on or after 16th April 2020)
- were self-isolating because they’d been notified by the NHS or public health bodies that they’ve come into contact with someone with coronavirus (on or after 28th May 2020)
- had been notified by the NHS to self-isolate before surgery for up to 14 days (on or after 26th August 2020)
Which employees can I claim for?
If you had fewer than 250 employees and a PAYE payroll scheme that was created or started on or before 28th February 2020, you can claim back up to 2 weeks of SSP or amend claims for employees you have already paid SSP to before 30th September 2021.
Employees can be classed as:
- full-time and part time employees
- employees on agency contracts
- employees on flexible or zero-hour contracts
- fixed term contractors (until the date their contract ends)
You must submit or amend claims on or before 31 December 2021.
Employees do not have to give you a doctor’s fit note for you to make a claim. But you can ask them to give you either:
- an isolation note from NHS 111 – if they were self-isolating and couldn’t work because of coronavirus (COVID-19)
- a ‘shielding note’ or a letter from their doctor or health authority advising them to shield because they’re at high risk of severe illness from coronavirus.
How much SSP can I claim from the rebate scheme?
If you’re claiming or amending a claim between 13th March 2020 and 5th April 2021 then you can claim the weekly SSP rate from that period which was £95.85. If you are claiming SPP paid to employees after 6th April 2021 to 30th September 2021 then you can claim the weekly SSP rate of £96.35.
If you’re an employer who pays more than the weekly rate of SSP you can only claim up to the weekly rate paid.
Support from LWA
For further information and advice, please contact our helpful team in Manchester on 0161 905 1801 or in Warrington on 01925 830 830. Furthermore, if you are a Payroll Services client of LWA, we can manage your claim on your behalf - please get in touch with Sara or Angela ASAP to ensure we can claim ahead of the 31st December deadline.
Further information
- Check your eligibility to make a claim from the Coronavirus SSP Rebate Scheme on Gov.uk here.
- If you already submit your own payroll, you can claim back statutory sick pay here.