6th April 2020

Claiming Back Statutory Sick Pay Paid to Employees Due to Coronavirus

Although the online service employers will use to reclaim SSP is not available yet, the Government has announced details of who can use The Coronavirus Statutory Sick Pay Rebate Scheme (Rebate Scheme) and the records employer must keep.

Who can use the Rebate Scheme?

The Rebate Scheme will repay to employers with less than 250 employees (on 28 February 2020) the cost of paying SSP employees for periods of sickness starting on or after 13 March 2020. Connected companies and charities can use the Rebate Scheme if their total combined number of PAYE employees is less than 250.

It covers all types of employment contracts including: full time; part time; employees on agency contracts; and employees on flexible or zero-hour contracts.

What does ‘due to Coronavirus’ mean?

If an employee cannot work because they either have the coronavirus or cannot work because they are self-isolating at work they will receive payment of SSP from his/her for up to 2 weeks. This is then claimed by, and repaid to, the employer under the Rebate Scheme.

What will be repaid?

The current rate of SSP to current or former employees covering up to 2 weeks starting from the first day of sickness can be repaid.

Are there any conditions?

An employee in respect of whom a claim is made must have been on the payroll on or before 28 February 2020. However, a doctor’s fit note is not required to make a claim.

What records does an employer have to keep?

Employers must keep records of all SSP payments they wish to claim including:

  • the reason why the employee could not work;
  • details of each period when an employee could not work, including start and end dates;
  • details of the qualifying SSP days when an employee could not work; and
  • national insurance numbers of all employees whom have received payment of SSP.

These records must be kept for at least 3 years following an employer’s claim.

Donna Reynolds, Partner
Accredited by the Law Society of Scotland as a Specialist in Employment Law & Discrimination Law
Employment Law
Blackadders LLP



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