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Statutory Sick Pay COVID reclaim

News
Hannah Dumenil
11/03/2022
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The Coronavirus Statutory Sick Pay Rebate Scheme has been relaunched with new guidance. You can claim for employees who were off work on or after 21 December 2021.

You can claim up to 2 weeks of Statutory Sick Pay if:

  • you have already paid the employee sick pay
  • the employee is eligible for sick pay due to Coronavirus (COVID-19)
  • a PAYE scheme was created on or before 30 November 2021
  • you have fewer than 250 employees on 30 November 2021 across all your PAYE payroll schemes.

The maximum number of employees you can claim for is the number you had across your PAYE scheme on 30 November 2021.

Connected companies and charities

Connected companies and charities can also use the scheme if their total combined number of PAYE employees was fewer than 250 on 30 November 2021.

What you can claim

The repayment will cover up to 2 weeks Statutory Sick Pay starting from the first qualifying day of sickness, if an employee is unable to work because they:

  • have COVID-19 symptoms
  • are self-isolating because someone they live with has symptoms
  • are self-isolating because they’ve been notified by the NHS or public health bodies that they’ve come into contact with someone with COVID-19
  • have been notified by the NHS to self-isolate before surgery for up to 14 days.

You can make more than one claim per employee, but you cannot claim for more than 2 weeks in total.

You can claim from the first qualifying day your employee is off work if the period of sickness started on or after 21 December 2021 if your employee:

  • has COVID-19
  • has COVID-19 symptoms
  • was self-isolating because someone they live with has symptoms.

If your employee’s absence started before 21 December 2021 you can only claim on or after 21 December 2021.

Find out more
If you have any questions about the above, or would like more information specific to your circumstances, please enter your email address below and we will get in touch:

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