Closure of Coronavirus SSP Rebate Scheme
Rebate scheme. The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 (SI 2022/5) provided for certain small and medium size employers to reclaim some or all of their statutory sick pay (SSP) costs relating to COVID-19 from HMRC under the Coronavirus Statutory Sick Pay Rebate Scheme.
Scheme closure. The Statutory Sick Pay (Coronavirus) (Miscellaneous Amendments) Regulations 2022 (SI 2022/176) have amended those regulations to end employers’ ability to reclaim SSP costs for coronavirus-related absence days occurring after 17 March 2022.
Pro advice. If you’re an eligible employer, you still have until 24 March 2022 to submit any new claims for coronavirus-related absence days falling on or after 21 December 2021 and on or before 17 March 2022, or to amend any claims you’ve already submitted (see Follow up ).
Claim back SSP paid due to coronavirus: guidance