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Rebate of statutory sick pay

View profile for Rianna Billington
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Rebate of statutory sick pay

It had been announced that the rebate of sick pay for Covid-related absences would be reintroduced.

From 19 January, employers may be entitled to reclaim up to two weeks’ statutory sick pay that they have paid to employees who have taken time off for COVID-related sickness from 21 December 2021, provided they employed less than 250 employees at 30 November 2021. Employees do not have to provide a fit note to make a claim, but an isolation note from NHS 111 or a shielding note can be requested.

Employers must keep records of any SSP that has been paid and want to claim back from HMRC. They must keep the following records for 3 years after the date of payment under the claim:

  • the dates the employee was off sick
  • which of those dates were qualifying days
  • the reason they said they were off work – if they had symptoms, someone they lived with had symptoms, or they were shielding
  • the employee’s National Insurance number

HMRC may need to see these records if there’s a dispute over payment of SSP.

For further guidance and to check eligibility or make a claim, please see the government’s website.
If you require any more information on this topic please contact me via or call 01245 453812.