Return of the SSP rebate scheme for Covid-19 related absences

Regulations have now been laid before parliament formally reinstating the SSP rebate scheme that came to an end on 30th September 2021. The rebate scheme allows businesses with less than 250 staff to recover up to 2 weeks of SSP paid out for absence due to either having covid-19 or isolating due to potential covid-19 infection.

The rebate scheme applies to businesses with less than 250 staff on their PAYE as of 30th November 2021 and covers covid-19 related absences on or after 21st December 2021. Further guidance is due to be published, with the expectation that claims can be made from mid-January. This change comes alongside the temporary changes allowing self-certification for sickness absence of up to 28 days, applicable until the 26th January 2022.

The scheme is temporary, with it due to come to an end on 24th March 2022 and, although limited to 2 weeks SSP, which works out as a maximum of £192.70 per worker, may be welcome for businesses who have seen staffing levels depleted by covid-19 absences. However, because it will only apply to employers with fewer than 250 staff on payroll, as with the previous rebate schemes, may not be available to all SME recruiters and umbrella companies because of the number of temp workers on their PAYE.


Theresa Mimnagh is Associate Director at the recruitment and employment law specialists Lawspeed.

Lawspeed group corporate clients benefit from immediate up to date advice on staff engagement and related regulation; employment status; client, IR35, PAYE and umbrella contract templates; contract review/negotiation; self-employment and CIS contract templates; trade membership and government representation; accreditation services and a state of the art digital contract management platform.