Coronavirus Statutory Sick Pay Rebate Scheme

From 26th May 2020, eligible employers will be able to use the online service to reclaim Statutory Sick Pay (SSP) due to coronavirus-related absences for a maximum of 14 days.

Which companies are eligible to reclaim SSP?

As with the Coronavirus Job Retention Scheme, employers must have setup a PAYE payroll scheme on or before 28th February and have less than 250 employees.

The reclaim is to be treated under state aid rules and should be calculated alongside any other claims made under this framework.  The maximum level of state aid that a company can receive is €800,000, but there are lower thresholds in agriculture (€100,000) and aquaculture and fisheries (€120,000).

To make claims, businesses will need:

  • Their employer PAYE scheme reference number
  • The name and phone number of someone for HMRC to contact with any queries
  • UK bank or building society details
  • The total amount of coronavirus related SSP that has been paid to employees for the claim period
  • The number of employees being claimed for
  • The start and end date of the claim period

Employers must keep the following records for a minimum period of three years after the date they receive the payment for their claim:

  • Dates the employee was off sick
  • The dates that were qualifying days
  • The reason the employee gave for being absent
  • The employee’s National Insurance number


Author: Gary Parsons
Gary is MD & Co-Founder at Talk Staff, passionate about the role that people play in helping build long-term and sustainable businesses. He sits on local business advisory boards and has been key in leading the growth of Talk Staff from inception in 2009.