Due to the spread of the Omicron variant of Covid,  HMRC have re-introduced a temporary Covid-19 related Statutory Sick Pay (SSP) Rebate Scheme.

From 14th January 2022 UK based businesses may be able to reclaim the cost of paying up to two weeks SSP to their employees, £192.70 per employee, where:

  • the employer had less than 250 employees enrolled on the PAYE scheme on 30 November 2021
  • the employee’s incapacity is related to coronavirus
  • the first day of incapacity for work in that period falls on or after 21 December 2021

If a claim for an employee was made under the previous scheme, a claim can be made for a new Covid related absence for the same employee for up to 2 weeks.

All types of employment contract are covered, including:

  • Full time employees
  • Part time employees
  • Employees on agency contracts
  • Employees on flexible or zero hour contracts
  • Employees on fixed term contracts

Records of any SSP paid must be retained for at least three years after the date the payment is received from HMRC, these record must include:

  • The dates the employee was off sick
  • Which days were qualifying days (ie days the employee would normally be working)
  • The reason they said they were absent due to Covid 19 (if they had symptoms, someone they lived with had symptoms, if they were shielding)
  • The employees National Insurance number

Currently employees can self-certify up to 28 days of absence and Covid related SSP claims are not subject to the normal 3 day waiting time.

Note that many people are asked to self-isolate for 3 days before surgery, in these cases only those 3 days will be eligible under this scheme as the 4th day onwards will be deemed linked to the surgery and not to coronavirus.

Employees returning to the UK from abroad and required to quarantine are not covered by this claim unless they are eligible for SSP due to displaying coronavirus symptoms themselves, someone they live with has symptoms, if they were shielding as clinically vulnerable or self-isolating as the NHS or public health bodies notify them they have been in close contact with someone who has coronavirus.

Claims can be made by your agent or personally via the HMRC website here.

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Josh Curties

BA (Hons) FCA

Partner & Principal Adviser

01474 853856

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