SolvedSPM180250 | Paying and recovering: SSP: reclaiming for coronavirus (COVID-19) related absence (Historical Information)
From HM Revenue & Customs · Statutory Payments Manual
SSP Rebate Scheme - Part 1
An employer could reclaim up to 2 weeks’ Statutory Sick Pay (SSP) if all of the following applied:
their employee was off work because they had coronavirus, were self-isolating or shielding because of coronavirus
their PAYE payroll scheme started on or before 28 February 2020
they had fewer than 250 employees on 28 February 2020
The period of sickness must have started on or after:
13 March 2020 - if the employee had coronavirus or was self-isolating because of coronavirus
16 April 2020 - if the employee was shielding because of coronavirus
The employer could only reclaim the weekly rate of SSP for each week.
The employer could only claim for employees who were off work on or before 30 September 2021 and claims must have been submitted or amended on or before 31 December 2021.
SSP Rebate Scheme - Part 2
An employer could reclaim up to 2 weeks’ Statutory Sick Pay (SSP) if all of the following applied:
their employee was off work because they had coronavirus, were self-isolating or shielding because of coronavirus
their PAYE payroll scheme started on or before 30 November 2021
they had fewer than 250 employees on 30 November 2021
The period of sickness must have started on or after 19 January 2022 - if the employee had coronavirus or was self-isolating because of coronavirus
The employer could only reclaim the weekly rate of SSP for each week.
The employer could only claim for employees who were off work on or before 17 March 2022 and claims must have been submitted or amended on or before 24 March 2022.