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SSP rebate scheme ends on 30 September

The Coronavirus Statutory Sick Pay (SSP) rebate scheme will end on 30 September 2021.

From 1 October 2021, small employers who are currently eligible under the scheme will no longer be able to claim back SSP for employees unable to work due to COVID-19.

Prior to the COVID-19 pandemic, employers covered the full cost of up to 28 weeks’ SSP for their employees who met the relevant SSP criteria. The rebate scheme was introduced shortly after the start of the pandemic in the UK to allow certain SMEs to reclaim up to two weeks’ SSP from HMRC.

Employers must submit or amend all claims for periods of sickness prior to 1 October 2021 by 31 December 2021. They must:

  • have already paid their employee’s sick pay
  • be claiming for an employee who is eligible for sick pay due to COVID-19
  • have a PAYE payroll scheme that was created and started on or before 28 February 2020, and
  • have had fewer than 250 employees on 28 February 2020 across all their PAYE payroll schemes