Sick pay rebate scheme

HMRC has updated its guidance Check if you can claim back statutory sick pay paid to employees due to coronavirus (covid-19) to clarify that, although employees do not need to provide their employer with a doctor’s fit note, the employer can request either:

• an isolation note from NHS 111, if the employee is self-isolating and cannot work because of coronavirus; or
• a ‘shielding note’ or a letter from the employee’s doctor or health authority advising them to shield because they are at high risk of severe illness from coronavirus.