Coronavirus Statutory Sick Pay Rebate Scheme


A NEW online service will launch on 26 May for small and medium sized employers to recover Statutory Sick Pay (SSP) payments they have made to their employees, the government announced.

This scheme will allow employers, with fewer than 250 employees, to apply to HMRC to recover the costs of paying coronavirus related SSP. This means they will receive repayments at the relevant rate of SSP that they have paid to current or former employees for eligible periods of sickness starting on or after 13 March 2020.

Angela MacDonald, HMRC’s director general of customer services, said: ‘Our teams have worked hard to deliver this scheme for employers and their employees. The repayment will cover up to two weeks of SSP, and is payable if an employee is unable to work because they:

  • have coronavirus; or
  • are self-isolating and unable to work from home; or
  • are shielding because they’ve been advised that they’re at high risk of severe illness from coronavirus.’

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