The reintroduction of the Statutory Sick Pay Rebate Scheme (SSPRS) means that employers with fewer than 250 employees will be able to claim up to two weeks’ SSP per employee for COVID-related sickness absences occurring from 21 December 2021.
Employers will be eligible for this support if they:
- are UK-based;
- employed fewer than 250 employees on 30 November 2021;
- had a PAYE scheme at 30 November 2021; and
- they have paid their employees’ COVID-related statutory sick pay (SSP).
The scheme will cover COVID-related sickness absences occurring from 21 December 2021. There are no details indicating when the scheme will end other than the government will keep the scheme under review.
If an employer made a claim for an employee under the previous scheme, they will be able to make a fresh claim for a new COVID-related absence for the same employee of up to two weeks.
As a reminder, employers must keep records of SSP that they have paid and want to claim back from HMRC. The following records supporting the claim must be kept for three years after the date the employer receives the payment:
- the dates the employee was off sick;
- which of those dates were qualifying days (ie, the days that the employee would normally work);
- the reason they said they were off work due to COVID-19;
- the employee’s national insurance number.
Claims can be made directly by the employer or we can make claims on behalf of our clients.
If you require additional information on this topic, please contact your usual Dixcart adviser or speak to Paul Webb in the UK office: advice.uk@dixcart.com.
