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Reintroduction of SSP rebate scheme

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The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations, SI 2022/5 provide for the reintroduction the coronavirus statutory sick pay rebate scheme from 21 December 2021.

Eligible employers (broadly those who have fewer than 250 employees enrolled on the PAYE scheme on 30 November 2021) may claim for a refund of the cost of paying statutory sick pay (SSP) for up to two weeks in respect of an employee’s period of incapacity for work related to coronavirus where any day of incapacity for work in that period falls on or after 21 December 2021.

Any refund claim must be made no later than 24 March 2022.

The regulations make further provision about which SSP costs an employer is entitled to reclaim and limit the amounts which can be claimed per employee and in total. They also provide for when an employer is not entitled to claim by reason of exceeding limits on receipt of state aid or having certain entitlement to a government grant where an employee is furloughed from the employment for reasons related to covid.

Equivalent provision is made for Northern Ireland in SI 2022/9.

Issue: 1559
Categories: News