The Coronavirus SSP Rebate Scheme will repay statutory sick pay (SSP) to you for any current or former employees that you've paid to current or former employees that you've paid SSP on or after Friday 13 March 2020. If you top-up your employee's pay while they're off sick you can only reclaim the SSP amount. Employees don't have to provide proof of sickness for you to make a claim to HMRC.

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