Re-introduction of the Statutory Sick Pay Rebate Scheme

The Statutory Sick Pay (SSP) Rebate Scheme has been re-introduced as a temporary measure, whilst businesses are experiencing high levels of absence due to coronavirus.

The scheme enables employers to claim back up to 2 weeks of SSP if:

  • You have a PAYE payroll scheme that was created and started on or before 28 February 2020, and
  • You had fewer than 250 employees on 28 February 2020 across all your PAYE payroll schemes.  In this definition, agency workers are included as ‘employees’.

Employers may claim for workers who have been claimed for under the previous iteration of the scheme which ended in September 2021.

For more information, please read ALP Brief 261 – Statutory Sick Pay (SSP) for Agency Workers with Coronavirus

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