Coronavirus Statutory Sick Pay Rebate

Employers were eligible under the Coronavirus Statutory Sick Pay Rebate Scheme if they had a PAYE payroll scheme that started before 28 February 2020 and fewer than 250 employees before this date.

Employers were able to reclaim up to two weeks’ SSP paid to current or former employees after 13 March 2020. The repayment started from the first qualifying day of sickness and applied in respect of SSP paid to:

· employees with coronavirus (COVID-19) or coronavirus symptoms;

· employees who were self-isolating and unable to work from home;

· or employees who were shielding because they were at high risk and had a letter from the NHS or a GP telling them to stay at home for at least 12 weeks.