Coronavirus Hub

SSP rebate scheme reintroduced

In response to the rapid spread of the Omicron variant and its resulting effect on business, the SSP rebate scheme has been reactivated as of 21 December 2021.

The rebate scheme will refund small and medium-sized employers’ COVID-related SSP costs for up to two weeks per employee. The previous rebate scheme ended on 30 September 2021.

Employers will be eligible for the scheme if they:

  • are UK-based
  • employed fewer than 250 employees as of 30 November 2021
  • had a PAYE payroll system as off 30 November 2021
  • have already paid their employees’ COVID-related SSP

Employers will be able to claim the costs for up to two weeks of SSP per employee that has to take time off because of COVID-19. This two-week limit will be reset so an employer will be able to claim up to two weeks per employee regardless of whether they have claimed under the previous scheme for that employee. See updated HMRC resources: Check if you can claim back SSP paid to employees due to coronavirus (COVID-19) and Claim back SSP paid to your employees due to coronavirus (COVOD-19).

Employers will be able to make a claim from mid-January 2022 onwards. The government will keep the duration of the scheme under review.