Coronavirus Statutory Sick Pay Rebate Scheme launches

Applications are now open for small to medium sized employers to claim back any coronavirus related statutory sick pay (SSP) they have paid on or following 13th March 2020.

The Rebate Scheme will reimburse SSP for employees who have been unable to work as they have been infected with coronavirus; self-isolating in accordance with official guidance; or shielding following a letter from their doctor or health authority.

Employers of up to 150 employees can claim for SSP, providing they have the correct records as evidence. Helen Clegg, Solicitor at our Exeter office, talks us through the new scheme and its terms and conditions.

Which employers can use the scheme?
Any employer can use the scheme, providing they have 250 employees or less on the PAYE scheme on 28th February 2020.

This is inclusive of charities and is applicable to any employment contract, for example, directors, full-time, part-time, term-time, agency and zero-hour contracts.

Am I eligible to claim back SSP?
Employers with employees who have been unable to work after being infected with coronavirus, or have been self-isolating, can be reimbursed for SSP from on or after 13th March 2020.

Employers with employees who have been notified to shield from heath authorities, however, will be only able to claim back SSP from on or after 16th April 2020.

Full details on eligibility can be found on the Government website here.

What evidence will employers need to provide to make a claim?
To make a claim, employers will need to provide the following:

• the dates the employee was off sick
• which of those dates fell under their usual working days
• the reason they said they were off work – if they had symptoms, someone they lived with had symptoms, or if they were shielding
• the employee’s National Insurance number
• Employees who have been shielding will need to provide their letter as evidence when making a claim.

Are employees eligible for the rebate scheme if they have recently been furloughed?
If you are furloughed and have become ill during this time, you must be paid at least SSP. However, as both schemes cannot be used in conjunction with each other over the same timeframe, employers and employees must come to an agreement on whether they will use the SSP rebate scheme or the furlough scheme to receive their SSP.

Are employees eligible for the scheme if they are on statutory maternity pay?
No, employees do not qualify for the scheme if they are receiving statutory maternity pay.

How much can I claim?
Employers can claim a maximum of two weeks SSP for each employee, providing the employee was unable to work for a reason relating to coronavirus. The current rate of SSP is £95.85 per week.

Whilst employers can choose to pay more than the statutory minimum, they will only be able to reclaim the SSP rate.

How can I apply for the Scheme?
Employers can claim through the Government new online service here. For specialist, friendly advice on the Coronavirus Statutory Sick Pay Rebate Scheme, get in touch with Helen by emailing  or call 01392 424242.