If you're an employer, you could use the Coronavirus Statutory Rebate Scheme to claim back employee's coronavirus-related Statutory Sick Pay (SSP).

Who can use the scheme

This scheme is for employers. You can claim back up to 2 weeks of SSP if:

  • you have already paid your employee’s sick pay (use the SSP calculator to work out how much to pay)
  • you’re claiming for an employee who’s eligible for sick pay due to coronavirus
  • you have a PAYE payroll scheme that was created and started on or before 28 February 2020
  • you had fewer than 250 employees on 28 February 2020 across all your PAYE payroll schemes

Employees do not have to give you a doctor’s fit note for you to make a claim. But you can ask them to give you either:

  • an isolation note from NHS 111 – if they are self-isolating and cannot work because of coronavirus (COVID-19)
  • a ‘shielding note’ or a letter from their doctor or health authority advising them to shield because they’re at high risk of severe illness from coronavirus

The scheme covers all types of employment contracts, including:

  • full-time employees
  • part-time employees
  • employees on agency contracts
  • employees on flexible or zero-hour contracts
  • fixed term contracts (until the date their contract ends)

You must submit or amend claims on or before 31 December 2021.

The Government have released a fact sheet for employers on the Statutory Pay Rebate Scheme, download it here.