By Gillian Cumming, Senior Solicitor.
On 21 December 2021, the Chancellor announced that the SSP Rebate Scheme (the Scheme) which ended on 30 September 2021 would be reintroduced in light of the impact of self-isolation on businesses.
The Scheme allows employers with fewer than 250 employees (as at 30 November 2021) to recover up to two weeks' SSP for each employee who has been off work due to being required to self-isolate.
Eligible employers will be able to claim back SSP paid for employees who were self-isolating on or after 21 December 2021. The Scheme will end on 24 March 2022 and that is presently the last day to submit any claims to HMRC.
To access the Scheme, you must have a PAYE payroll scheme that was created and started on or before 30 November 2021 and the maximum number of employees you can claim for is the number you had on your PAYE payroll scheme on that date.
The employee must have satisfied the applicable SSP eligibility rules to claim for them under the Scheme. For example, under current rules, SSP is only payable for self-isolation where the period of incapacity (including non-working days) is at least 4 consecutive days. Therefore, only such periods can be claimed for under the Scheme.
For information on how to claim, click here.
If you have any questions regarding sick pay, or if you require support or advice on any other employment law matters, please do not hesitate to contact our team on 0141 331 5150.