Coronavirus Statutory Sick Pay Rebate Scheme is live

Employers across the UK with fewer than 250 employees can now claim for Coronavirus-related Statutory Sick Pay (SSP). Tax agents are also able to make claims on their behalf.

The repayment will cover up to two weeks of the applicable rate of SSP. See more information on eligibility and how to make a claim.

Who can use the scheme

You can use the scheme as an employer if:

  • you’re claiming for an employee who’s eligible for sick pay due to coronavirus
  • you have a PAYE payroll scheme that was created and started on or before 28 February 2020
  • you had fewer than 250 employees on 28 February 2020 across all your PAYE payroll schemes

Employees do not have to give you a doctor’s fit note for you to make a claim. But you can ask them to give you either:

  • an isolation note from NHS 111 - if they are self-isolating and cannot work because of coronavirus (COVID-19)
  • the NHS or GP letter telling them to stay at home for at least 12 weeks because they’re at high risk of severe illness from coronavirus
  • The scheme covers all types of employment contracts, including:
  • full-time employees
  • part-time employees
  • employees on agency contracts
  • employees on flexible or zero-hour contracts
  • fixed term contracts (until the date their contract ends)
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