One of the key areas of support for smaller employers during the pandemic was the SSP rebate scheme allowing eligible employers to claim a maximum of two weeks SSP when linked to the pandemic and the initial scheme ran until the end of September 2021.As was confirmed, the scheme re-commenced with the continued issues with COVID-19 from the 21st of December and HMRC have therefore released further guidance for it’s use along with new eligibility dates and rules.
The employer latest SSP refund model therefore allows for two weeks refund for every employee affected in the same way as the original scheme. Employer must have less than 250 employees on the 30/11/2021 and a live PAYE system on that date.
Employers are eligible to claim against COVID-19 sickness from the 21st of December onwards and the process is reset, so claims can be made for all employees even if claims were made in the previous system. Remember, a PIW must be created for SSP to be payable.
Employers are expected to make claims through the now usual on-line service and more detail and the claim process can be found here:
