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Changes to Statutory Sick Pay Rebate Paid to Employers Due to COVID-19

Posted 18/10/2021

Please be aware that the Coronavirus Statutory Sick Pay Rebate Scheme only applies to employees who were off work due to COVID-19 on or before 30/09/2021.

In line with the Coronavirus Job Retention Scheme, both ceased to provide support as of 30/09/2021.

However, employers may not be aware of their continuing financial support that they need to provide to their employee’s.

From 01/09/2021, if an employee is absent from work due to sickness other than COVID-19, Statutory Sick Pay (SSP) is only due to be paid by the employer from day 4 of sickness.

But from 01/09/2021, if an employee is absent from work due to COVID-19, Statutory Sick Pay (SSP) is due to be paid by the employer from day 1 of sickness.

Please note, in both cases, SSP is non reclaimable by the employer for employee absences from 01/09/2021.

For Government Guidance, please see https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-employees-due-to-coronavirus-covid-19

Also https://www.gov.uk/guidance/statutory-sick-pay-manually-calculate-your-employees-payments

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