Date updated: Monday 14th March 2022

Following the lifting of restrictions relating to COVID-19, the Government has announced an end to the Coronavirus Statutory Sick Pay Rebate Scheme (“the Scheme”).

The Scheme previously ran from 13 March 2020 to 30 September 2021 but was reintroduced in January 2022 in response to the Omicron variant. The Scheme has allowed eligible employers with less than 250 employees (as at 30 November 2021) to apply for a refund of up to two weeks’ statutory sick pay (“SSP”) for each eligible employee. The Scheme also suspended the rules regarding waiting days when claiming SSP, permitting employees to claim SSP from the first day of incapacity for COVID-19 related absence rather than waiting until the fourth day of absence under the normal SSP rules.

The Government has since announced that the Scheme will close after 17 March 2022. Employers can continue to make claims until 24 March 2022 and to amend any existing claims. Claims can only be submitted in respect of SSP paid for absences between 21 December 2021 and 24 March 2022.

It is expected once the Scheme closes that the usual SSP rules will return. Under the usual rules, the first three days of absence will be excluded and SSP will only be payable from the fourth day of absence onwards regardless of the reason for the employee’s absence.