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Coronavirus News: New from 26 May! Statutory Sick Pay Rebate Scheme

Coronavirus News:  New from 26 May!  Statutory Sick Pay Rebate Scheme

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The Coronavirus Statutory Sick Pay Rebate Scheme was announced as part of a package of support measures for businesses affected by the COVID-19 pandemic.

  • This scheme allows small and medium-sized employers, with fewer than 250 employees, to apply to the HMRC in order to recover the costs of paying the coronavirus related statutory sick pay (SSP).  

Useful Government Links: 

How does the scheme work?

Check if you can claim - eligibility


  • Employers will be able to make their claims through a new online service from 26 May. This means they will receive repayments at the relevant rate of SSP that they have paid to current or former employees for eligible periods of sickness starting on or after 13 March 2020.

  • Tax agents will also be able to make claims on behalf of employers.

In order for employers to make a claim the SSP record must be kept.

The Secretary of State for the Department of Work and Pensions, Therese Coffey, said:

"We are committed to supporting Britain’s small and medium businesses through this pandemic with a comprehensive package of support.

This rebate will put money back in the pockets of millions of employers, ensuring they can hit the ground running as the economy re-opens."

Angela MacDonald, HMRC’s Director General of Customer Services, said:

"Our teams have worked hard to deliver this scheme for employers and their employees to ensure they get the support they need. We want employers to be secure in the knowledge they will receive help as they care for their staff during this difficult period."

In order for employers to be eligible to claim this SSP they must have a PAYE payroll scheme that was created and commenced prior to the 28 February 2020 and they had fewer than 250 employees before the same date.

The repayment will cover up to 2 weeks of SSP and is payable if an employee is unable to work because they:

  • have coronavirus; or

  • are self-isolating and unable to work from home; or

  • are shielding because they’ve been advised that they’re at high risk of severe illness from coronavirus

The current rate of SSP is £95.85 per week (the rate prior to the 5th April 2020 was £94.25 per week), employers can choose to pay more than this (contractual sick pay).

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

Employers are able to furlough employees that have been advised to shield in line with public health guidance and are unable to work from home, under the Coronavirus Job Retention Scheme.

If the employee is furloughed, they should not receive SSP as they would then be classified as a furloughed employee. Where an employee has been advised that they should shield and if they have not been furloughed, then the rebate will compensate up to 2 weeks of SSP from 16 April 2020.

If you need advice or support during the Coronavirus pandemic regarding your employees, please contact our experienced solicitor Vaishali Thakerar.

Vaishali Thakerar

At the beginning of 2019 Vaishali was appointed Associate Director of Lawson-West Solicitors. Her skills and fresh ideas help to shape the future of the firm and its success. 

Vaishali advises on employment law cases from across the country and has a very broad level of expertise and experience to help her clients. You can contact Vaishali on


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