Temporary Sick Pay Rebate Scheme ends this month

HMRC confirmed last month that the Coronavirus Statutory Sick Pay Rebate Scheme will close on 17 March 2022. Employers then have until 24 March 2022 to submit any final claims and amend any claims they have already submitted.

The temporary sick pay scheme was reintroduced last year for small and medium sized employers following the arrival of the Omicron variant in late 2021. This highly transmissible variant resulted in a dramatic increase in COVID-related work absences.  Under the scheme, qualifying employers were able to claim the costs of up to two weeks of SSP for employees off with COVID-19, worth a maximum sum per employee of £192.70.

The scheme is now closed, and employers need to get their claims for qualifying periods of SSP in promptly. However, in order to claim, SSP must first have been paid to the employee. Those employers who run their March payrolls after 24 March therefore could miss out on any claims for the final few weeks of the scheme.

Waiting Days

Following changes to the rebate scheme, on the 25 March 2022, a separate change will reintroduce ‘waiting days’ for covid-related absences. Since March 2020, the usual rules which mean employers do not need to pay SSP until the fourth day of absence have been suspended for COVID-19 related absences in order to encourage and support those with COVID to stay at home. From 25 March, the normal waiting day rules will apply to all absences, whether related to COVID or not.