Reintroduction of the Statutory Sick Pay Rebate Scheme (SSPRS)
It was announced that employers with fewer than 250 employees will be able to claim two weeks SSP per employee for COVID related sickness. This will come into effect from 21 December 2021. This was announced as part of the £1 billion support package for businesses most impacted by the Omicron variant across the UK.
To be eligible to claim SSPRS, the following must apply:
- UK based
- had a PAYE scheme and have fewer than 250 employees on 30 November 2021
- they have paid their employees' COVID related statutory sick pay.
It is unknown when this scheme will end. All employers must keep records of SSP that they have paid and want to claim back from HMRC.
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