Statutory Sick Pay Rebate Scheme set to close

Author: Samantha Holmes
Samantha Holmes

HM Revenue & Customs (HMRC) has confirmed that the Statutory Sick Pay (SSP) Rebate Scheme will terminate on 17 March 2022.

The original scheme was launched in May 2020 and closed in September 2021. The scheme enabled small and medium-sized businesses and employers – with fewer than 250 employees at 28 February 2020 – to reclaim Coronavirus-related Statutory Sick Pay (SSP) paid for up to two weeks, per eligible employee.

In December 2021 the scheme was extended due to rising case numbers. Employers with under 250 employees at 30 November 2021 were, once again, eligible to claim.

Closure of Statutory Sick Pay Rebate Scheme – Key dates

The dates that HMRC have selected, in respect of the scheme’s closure, mean employers have very little time remaining to submit any outstanding claims for eligible periods of absence and, indeed, to prepare for a return to normal SSP rules. Key dates are as follows:

  • 17 March 2022 – SSP Rebate Scheme closes.
  • 24 March 2022 – new or amended claims, for absence periods from 21 December 2021-17 March 2022, must be submitted.
  • 25 March 2022 – normal SSP rules apply.

Employers will not be able to claim back SSP for employee’s Coronavirus-related absences or self-isolation occurring after 17 March 2022.

For information on eligibility and making final claims, search ‘Check if you can claim back Statutory Sick Pay’ on GOV.UK.

A return to normal SSP rules

As aforementioned, normal SSP rules will apply, once again, from 25 March 2022. Employers will return to paying SSP from the fourth qualifying day that an employee is absent from work. This applies regardless of the reason for their sickness absence.

From 6 April 2022, the weekly rate for Statutory Sick Pay will be £99.35. The SSP rate is currently £96.35, but this will cease to apply from 5 April 2021.

The Coronavirus Statutory Sick Pay Rebate scheme has been an extra lifeline for businesses during the pandemic, easing the burden of wages costs. What it has also done, however, is demonstrate how adaptable you and your payroll team need to be to react to changes in legislation.

If you have paid any SSP to employees, relating to absence for COVID-19, you should check to see if you are eligible to claim anything before the scheme closes.

GH Payscheme already help many businesses and employers in Bedfordshire, Cambridgeshire and Hertfordshire, to outsource their payroll function.

As part of the range of services we provide, our team of payroll professionals can help you calculate SSP payments. Beyond that, we will ensure that you are fulfilling your legal obligations as an employer.

To find out more about how our payroll team can support you, or to discuss your requirements in more detail, fill in our online enquiry form, or email payroll@ghpayscheme.com.

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