The Government has announced that the Coronavirus Statutory Sick Pay Rebate Scheme (‘the Scheme’) will go live as of 26 May 2020. 

Small to medium sized employers who have less than 250 employees will be able to apply through an online portal for a rebate of Statutory Sick Pay (‘SSP’) paid to employees as a result of coronavirus. This therefore not only includes SSP paid as a result of employees being unwell due to the virus, but also those who have not been placed on furlough leave and have been absent due to self-isolation and those who have received a letter from the NHS or their GP telling them to shield for a period of 12 weeks.

To qualify for the scheme, employers must have a PAYE payroll scheme that was created and started before 28 February 2020. If an employer qualifies, it can claim for periods of absence starting on or after:

  • 3 March 2020 - if the employee had coronavirus like symptoms or is self-isolating 
  • 16 April 2020 - if the employee was shielding because of coronavirus

Employers are only able to claim for to 2 weeks of SSP through the Scheme (currently £95.85 per week), meaning any contractual sick pay that has been paid in excess of the statutory rate cannot be claimed for.

Records of the absence and claim must be retained for a period of 3 years moving forward.