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 2021the employee’s incapacity is related to coronavirusthe first day of incapacity for work in that period falls on or after 21 December 2021If 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 employeesPart time employeesEmployees on agency contractsEmployees on flexible or zero hour contractsEmployees on fixed term contractsRecords 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 sickWhich 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 numberCurrently 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. Contact me today!Josh CurtiesBA (Hons) FCAPartner & Principal Adviser01474 853856josh.curties@a4g-llp.co.uk Send me a message Ask me a questionFill in your details below and I’ll come back to as soon as I can! If your enquiry is more urgent, please do give me a call. Your full name*Contact no.*Email address* Business name*Industry / Profession*Your messageOne last thing...*By ticking this box you agree to being contacted via email or phone by one of our Advisers, and for the information you provide us with to be kept securely for future communications in line with the new GDPR Yes, I agree Other posts of interest 18th March 2020Coronavirus: What to tell your employees – Free template Read more 6th November 2023Event Recap – How to increase Construction profit margins Read more 3rd March 2017Getting Married: The impact on your will and why it matters to... Read more See more articles